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2018 (1) TMI 1477 - CESTAT CHENNAIValuation - Technical Inspection and Certification Service - inclusion of value of X-ray films and certain charges (unit charges and transportation charges) in assessable value - N/N. 12/2003-S.T. - second SCN - time limitation - penalty - Held that:- The invoices submitted though show the film as well as certain unit charges, there is no evidence of sale of the films to the client. The claim of the appellant that charges for film shown separately should satisfy the condition of N/N. 12/2003 is not tenable. In the absence of any evidence to show that there were sale of goods in the provision of service, N/N. 12/2003 cannot be applied - Similarly, the claim of reimbursable expenses on travel and stay of staff during the course of rendering service cannot be accepted on the face value as the invoices only show unit charges. Time Limitation - Held that:- There were two show cause notices invoking extended period. The second notice cannot invoke the extended period as the issue of tax liability and valuation should have been examined comprehensively when the matter was investigated by the officers when recording in the first notice - the extended period of limitation involved in the second notice is not sustainable. Penalty - Held that:- Agreeing with the appellant that the issue of valuation is taken from the documents and invoices maintained by the appellant and there is no case for deliberate suppression of material facts in the present case, accordingly, the penalty also is not liable to be sustained. The tax liability confirmed against the appellant shall be restricted to the normal period with no penalty - appeal allowed in part.
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