Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1430 - CESTAT CHENNAIValuation - inclusion of “visiting charges” in assessable value - Architect Service - Consulting Engineer Service - Held that:- For the period involved, reimbursable expenditure is not liable to be included in that value of the taxable services, the amendment for which makes it includible only with effect from 14.05.2015. Therefore, there is no liability to pay the balance of the demand. Penalties - Held that:- The issue involved interpretation - no suppression, fraud, etc., could be attributed to the assessee - the penalties imposed cannot be sustained. Appeal allowed in part.
|