Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 1248 - AT - Service TaxDemand of service tax under BAS and GTA - Held that:- An identical issue came up before this Bench in various matters in the case of GREEN LEAF TOBACCO THRESHERS AND OTHERS LTD VERSUS C.C.,C.E., & S.T. -GUNTUR [2017 (5) TMI 518 - CESTAT HYDERABAD] wherein the Bench presided by the Hon’ble President has held that service tax liability does not arise under the category of BAS for threshing activity while GTA services are liable to be discharged by the appellants - the demands, interest thereof and penalties under BAS set aside, while upholding the service tax liability under GTA liability. Penalty - Held that:- Since the issue of service tax liability under GTA was in dispute and have to be settled by retrospective amendments and also various decisions of the apex court, the penalty imposed under the category of GTA is set aside. Appeal dismissed - decided against Revenue.
|