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2015 (7) TMI 65 - AT - Service TaxServices of Manpower on cost sharing basis to group companies - Service Tax liability for import of Intellectual Property Rights - Held that:- We find that in the similar facts and circumstances of the case in another group company of the appellant, K. Raheja Real Estate Services Pvt. Ltd. [2013 (6) TMI 564 - CESTAT MUMBAI ], wherein similar services were given to other group companies, on cost sharing basis, this Tribunal have set aside the impugned order. In view of similar facts and circumstances of service/activity in this appeal, requiring proper verification we remand this matter also back to the Commissioner, on the issue of taxability of disputed amount under 'business auxiliary service' in terms of the direction of the Tribunal as given in the earlier order, quoted hereinabove. So far the other demand of ₹ 87,536/ - for import of service is concerned, the same is not contested and accordingly stands confirmed. As regards the penalties imposed, we find that the issue relates to interpretation and there is no case of any fraud or deliberate defiance of law. Thus, the penalty of ₹ 87,566/- is deleted under Section 78 and balance penalty in respect of Service Tax liability for 'business auxiliary service' is set aside for reconsideration in accordance with law. - Decided partly in favour of assessee.
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