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2015 (10) TMI 2229 - AT - Service TaxLiability of Service Tax – Security Agency Service – SCN issued to both companies proposing demand of tax short paid by them – Penalty under Section 76 and 77 also imposed – Appellant contends that certain amount of Service Tax has been paid before issue of SCN and demand made was hit by limitation – Revenue appealed to drop demand of Service Tax in respect of services provided to SEZ units, extending of the cum-duty benefit to the appellants, and less demand due to wrong computation – Held That:- Certain details such as calculation errors, Applicable rate of duty, etc needs to be examined – Matter remanded back to Adjudicating Authority for examination without expressing any views.
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