Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 84 - AT - Service TaxGoods Transport Agency services - Imposition of penalty - Held that:- demand was made by issuing a show cause notice in the year 2007 i.e. after retrospective amendment. At the time of retrospective amendment, no proceedings were pending against the appellant in respect of Service Tax. - Decision of The Hon’ble High Court of Gujarat in the case of Eimco Elecon Ltd (2010 (7) TMI 477 - GUJARAT HIGH COURT) followed - Decided in favour of assessee.
|