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2012 (10) TMI 877 - AT - Service TaxDemand and penalty - Whether non-obtaining of Registration by the respondent amounts to suppression – limitation - Outdoor catering services - respondents contested the notice on merits as also on limitation - Commissioner (Appeals) held in favour of the respondents on the ground that for the period June, 2005 to March, 2006, benefit of Notification No. 21/04, dtd. 10.09.04 is available to the respondents – Held that:- Difference of opinion between members regarding following issues - Whether the Revenue's appeal is required to be allowed in respect of service tax only and part of the order vide which penalty stand set aside by Commissioner(Appeals) is required to be upheld - referred to third member.
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