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2011 (2) TMI 527 - CESTAT, CHENNAIDemand - Circular No. 87/05/2006-ST dated 6.11.2006 - The original authority confirmed the demand of service tax and appropriated the amount already paid by them and imposed penalties under Sections 77 & 78 - circular only clarifies the legal position as it was existing and, therefore, the question of applying the circular only from date of circular does not arise - It is noticed that the Commissioner (Appeals) has upheld the appropriation of entire amount of Service Tax relating to the period Dec. 2004 to August, 2007 as the same was not contested before the original authority and before the Commissioner (Appeals) - there was doubt relating to the taxability of the service as noted by the Board circular date 6.11.2006, the non-payment of tax by the respondents during the relevant period cannot be held to be intentional - Decided in favour of the assessee
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