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2015 (7) TMI 508 - AT - Service TaxService of maintenance and repairs of plant and equipments - Imposition of penalty - Held that:- Section 65(64) and (105) (zzg) of the Act provides where a manufacturer or any person authorized by him provides a service in relation to the Maintenance, Repair or Servicing of any goods, or equipments excluding a motor vehicle, such service provided is exigible to Service Tax. - recent decision of the Tribunal in the case of Anand Transformers Pvt Ltd (2013 (4) TMI 458 - CESTAT NEW DELHI) would be applicable in the present case. Hence, the impugned order cannot be sustained. - demand of tax alongwith interest as proposed in the show cause notice are upheld and the imposition of penalty is dropped - Decided partly in favour of Revenue.
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