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2011 (2) TMI 328 - AT - Service TaxApplicability of Notification No. 32/2004-S.T., dated 3-12-2004 - The only point for defence called for by Show Cause Notice was as to the applicability of Notification No. 34/2004-S.T., dated 3-12-2004 - When we examined the appeal of the assessee, we find that the Notification No. 34/2004-S.T., dated 3-12-2004 has not intended to give exemption with reference to the person paying tax - while the ld. Commissioner came to the conclusion that the notification No. 34/2004-S.T. is not applicable he still proceeded to decide the matter under Notification No. 32/2004-S.T., dated 3-12-2004 for which party was not put to notice - There is no reason why Notification No. 34/2004-S.T. shall not be applicable to the facts and circumstances of the case - Appeal is allowed
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