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2014 (2) TMI 524 - Commissioner - Service TaxClassification of services - issuing Country of Origin Certificate - Extended period of limitation - Held that:- services rendered by the appellants towards issuing Country of Origin Certificate are classifiable under Technical Inspection and Certification Services, whereas the present show cause notice and the impugned order have classified the activities of the appellants under the Club or Association Services - Demand set aside. Regarding Project income - services provided to United Nations Organization - exemption under notification 16/2002 ST - Held that:- UNCTAD is not covered in the list of international organizations to whom certain privileges and immunities have been granted. - Demand confirmed. Extended period of limitation - Held that:- under the self-assessment regime of tax liability, the appellants were under obligation to correctly classify the services rendered by them and to discharge their Service Tax liability correctly. - he appellants neither got themselves registered with Service Tax nor did they discharged their Service Tax liability at all. The act of non-observance of rules tantamount to contravention of the stipulation made under Service Tax law with intent to evade payment of Service Tax - demand confirmed invoking extended period of limitation.
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