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2011 (3) TMI 665 - AT - Service TaxDemand - business auxiliary services - as per Section 65(19) of the Finance Act, the business auxiliary services has been defined wherein a specific sub-clause (v) is introduced to bring production of goods for, or on behalf of the client within the scope of Service Tax levy - process is an integral part of production and keeping the intention of legislation while inserting the word “production” initially in 65(19) was to levy Service Tax on this activity of production/processing - issue involved in this matter is of interpretation of the statute, hence it is fit case to invoke Section 80 of Finance Act to waive penalty - Decided in favour of the assessee
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