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2016 (6) TMI 723 - CESTAT NEW DELHIBusiness Auxiliary Service (BAS) - Activity of getting investments in mutual funds on commission basis - the contention that the appellant was an individual and hence not liable to service tax during the relevant period - commercial concern - Held that:- the appellant was a proprietary concern and not an individual. It is trite to say that a proprietary concern rendering the said service is a commercial concern. Validity of demand beyond normal period where the penalty was waived invoking section 80 - Held that:- invocation of Section 80 ibid cannot necessary imply that there was no suppression or wilful mis-statement. Once there is suppression, extended period is invocable even if Section 78 ibid penalty is not imposed by virtue of Section 80 ibid. Demand of service tax with penalty confirmed - Decided against the assessee.
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