Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (10) TMI 454 - AT - Service TaxStay petition - Demand of Service Tax on the charges of undervaluation along with interest and penalty - The department is of the view that the appellants are liable to pay Service Tax on 100% of the service remuneration received by them, if at all the remuneration is paid to the Aptech Ltd., they could take the input service credit for the services rendered to Aptech Ltd - It is not in dispute that the Aptech Ltd. has not discharged Service Tax liability - If they have paid a certain amount as a franchise commission to their principal, they have to pay Service Tax on that and are entitled to take input service credit of the same. Therefore, in this case the appellants are liable to pay ST on 100% of the remuneration of services received by them - Decided against the assessee
|