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2015 (12) TMI 222 - AT - Service TaxDemand of service tax - Management consultancy service - activity of running, operating and managing the entire hotel business - Bar of limitation - Penalty u/s 76 & 77 - Difference of opinion - As both Members have a difference of opinion, therefore, Registry is directed to place the file before the Hon'ble President to refer the matter to the Third Member for deciding the following issues:- a) Whether in the facts and circumstances of the case, the activity of running, operating and managing the entire hotel business of M/s. Taj Lands End Ltd., Bandra under a 'License Agreement', from the date of agreements up to completion of final purchase of the hotel, would be covered under 'Management Consultancy Service' and service tax would be payable on the quantum of Gross Operation Profits earned/retained by the Appellants or not. b) Whether in the facts and circumstances of the case the demand is barred by limitation or not. c) Whether in the facts and circumstances of the case penalties under Section 76 & 77 of the Finance Act, 1994 are imposable on the appellant or not.
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