Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2461 - AT - Service TaxService Tax Liablity - Cargo handling, repairs and maintenance, storage and warehouse and technical inspection and certification - Whether adjudicating authority erred in not imposing penalty under Section 76 of Finance Act from 18/04/2006 i.e., ₹ 200/- per day or 2% of amount of tax payable? - Revenue contends that since issue has already been decided appeal for non-taxability by assessee should not be allowed - Respondent contends that Service tax on cargo handling is per se not taxable and technical inspection and certification is in respect of containers which was done as per request and not get covered under technical inspection and certification services - No service tax liability on part of assessee as same has been complied with interest - Held That:- Respondent cannot be allowed to re-argue entire case on merits and it was for him to put forth all his submission on merits of case when its appeal was being heard - Period from 18/04/2006, penalty as imposed under Section 76 has to be applied in letter and spirit of said section and provisions as it stood in the statute needs to be applied - Decided in favour of Revenue.
|