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2014 (7) TMI 795 - AT - Service TaxDemand of differential duty - Service provided before 10.09.2004 and payment for service received after 10.09.2004 - Held that:- Certificates from the service recipients now produced before the bench were not produced before the lower authorities. As the issue relates only to the period when the services were provided and the period when consideration of the services was received - Therefore, In the interest of justice, the matter is required to be remanded back to the adjudicating authority. Appellant should furnish all the required documents to the adjudicating authority to establish that periods when services were provided, were before the period when their activities were not liable to service tax - Decided in favour of assessee.
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