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2012 (12) TMI 880 - CESTAT MUMBAILogistic services - service tax demand along with interest and penalties - appellant are logistic division of M/s. Mahindra and Mahindra Limited who providing various logistics services to another division - period is question from 15/12/2007 to 31/03/2010 - Held that:- Considering the submissions made by the Chartered Accountant it is found that Mahindra and Mahindra Limited is a legal entity which is having two separate divisions. Merely by taking two separate service tax registrations it cannot be said that both are separate legal entities. Therefore, demand for the period 15/12/2007 to 10/09/2008 is not sustainable. For the remaining period, the matter needs examination by the adjudicating authority after obtaining reports from the Range Superintendent of Mumbai whether the appellant has paid the service tax or not - matter remanded back to the adjudicating authority for the period 11/09/2008 to March, 2010 thereafter to pass an appropriate order in accordance with law.
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