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2014 (6) TMI 764 - AT - Service TaxBusiness Auxiliary Service - Whether the appellant is liable to service tax for having provided BAS to other corporate entities - Held that:- The appellant is seen to have been wholly uncooperative and has exhibited a negative attitude in responding to the exercise of lawful authority, in the matter of assessment. It is axiomatic that the appellant being a Public Sector Undertaking, ought to exhibit a sense of responsibility in responding to notices or summons issued by the Assessing Authority ; by furnishing all the relevant information necessary to enable a just and fair assessment of the appellant s liability, if any. As a Public Sector Undertaking, the assessee ought to have been a role model to other assesses, in the matter of providing full and frank disclosure of all the relevant transactions and material, called for by Revenue - Cost of Rs. 50,000 imposed on the assessee - Matter remitted back - Decided in favour of assessee.
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