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2012 (5) TMI 448 - AT - Service TaxDemand of service tax along with interest and penalties - appellant had claimed that the amount which is sought added in gross value in storage and warehousing services, is pertaining to rent received for leasing out of godown to various customers and that the amount accounted as 'dispatch money' is nothing but an incentive received for speedy discharge of goods. It is the submission that they had produced various evidence before the Commissioner (Appeals) in support of the claim which have not been considered - appellant's claim that he had produced the evidence seems to be correct. It is also seen that the Commissioner (Appeals) had not considered the said evidence and no findings have been recorded. appeal is allowed by way of remand
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