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2023 (12) TMI 1288 - AT - Service TaxFailure to discharge service tax liability properly for the taxable services rendered - Business Auxiliary Services - Goods Transport Agency Services - short payment of service tax on Custom House Agency Services - Time Limitation - Suppression of facts or not - difference of opinion. HELD THAT:- In view of the difference of opinion between the Members of the Bench regarding Service tax payable on Business Auxiliary Service (BAS) and on Custom House Agent Service (CHA), the following issues which arise from the appeal are framed for resolution: (i) Whether the demand of service tax on BAS and CHA services is liable to be set aside on the basis of submissions made and following the ratio of judgments / case laws submitted. OR (ii) Whether the Tribunal being the last fact-finding authority is required to examine the facts, written agreement / contract between the parties and in its absence remand the matter to the Original Authority for giving an opportunity to the appellant to adduce evidence as may be found necessary for determining the issue.
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