Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 853 - AT - Service TaxImposition of penalty - The assessees had intimated the Superintendent of Central Excise in-charge of the Tondiarpet Terminal about leasing out of storage tanks and also informed Assistant Commissioner (Central Excise), Chennai-I Commissionerate about the existence of two separate agreements, one for leasing of storage tanks located in their premises and the other for various other services rendered to M/s. CPCL such as de-loading etc. - Therefore, agree with the assessees that the charge and finding of suppression with intention to evade tax is not sustainable - Decided in favour of assessee.
|