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2011 (5) TMI 468 - AT - Service TaxWaiver of pre-deposit - Penalty - Business Auxiliary Services - The terms of understanding through agreement demonstrates that appellant was providing service to the principal IBP Co. Ltd. to achieve its object- One of such object was promoting or marketing of goods of that company - When the appellant served the principal granting liberty to the later to control the former in respect of agreed terms, the appellant s liability under Finance Act, 1994 arose for promoting sale of goods of the IBP Co. Ltd - For no pleading of reasonable cause if any, in the grounds of appeal and finding no evidence to interfere to the impugned order, the appellant is also disentitled to relief on penalty - Appeal is dismissed
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