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2014 (1) TMI 1789 - AT - Service TaxImposition of penalty u/s 76, 77 and 78 - whether the activity undertaken by the appellant is covered under the category of renting of immovable property or the category of Business Auxiliary Service? - Held that: - The Larger Bench of this Tribunal held that it depends on the facts of the each case where providing the space by the appellant to the Financial Institutions is covered under Business Auxiliary Service or renting of immovable property service - when the issue of taxability was in dispute, therefore, penalties u/s 76 and 78 are not warranted - penalty set aside - appeal allowed - decided in favor of appellant.
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