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2014 (3) TMI 510 - AT - Service TaxClassification of service - Manpower supply or Cargo Handling Services - Demand of service tax - Penalty u/s 76, 77 & 78 - Interest u/s 75A - Held that:- matter referred to larger bench with the following questions: (i) Whether the appellant has to be rejected on merits as held by learned Member (Technical) or the same is required to be remanded for reconsideration as held by Member (Judicial). (ii) Whether the invocation of longer period of limitation has to be upheld as observed by the learned Member (Technical) or the matter is required to be remanded for deciding the issue on merits afresh as held by Member (Judicial) (iii) Whether the penalty is to be imposed under section 78 has to be upheld to pay 25% of the same as held by the Learned Member (Technical) or the same is required to be decided afresh in the remand order. (iv) Whether the penalty is to be imposed under section 75A and 76 is to be set aside and penalty under section 77 is to be upheld as observed by the Learned Member (Technical) or penalty have to be re-adjudged by the adjudicating authority in the de novo proceedings.
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