Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 992 - CESTAT, NEW DELHIConstruction of residential complex - section 65(91A) - proceedings on the basis of circualr - Held that:- when the adjudicating authority proceeded basing on a circular, the appellant should have been given an opportunity by the Appellate Authority to lead defence against proposal for taxation of service relating to construction of aforesaid quarters. The appellate order is cryptic and unreasoned. Therefore, we consider it proper to send the matter back to the Appellate Authority who shall have opportunity to reexamine the issue of taxability. Waiver of penalty u/s 80 - deposit of service tax before Show Cause Notice - lot of confusion in law at the inception stage on taxability of the service provided by contractors - held that:- Ld. adjudicating authority has rightly considered the defence plea in relation to penalty and waived the same invoking section 80 of the Act for which he did not levy penalty u/s 76, 77 & 78 of the Act on the demand confirmed by him. The appellant has substance in his argument and waiver of penalty imposed by the first appellate authority on the amount of demand confirmed in adjudication is warranted. That is ordered accordingly.
|