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2016 (8) TMI 186 - AT - Service TaxValuation - claim of deduction / abatement of goods involved in catering - Notification No.12/2003-Service Tax, dated 20.06.2003 - Held that:- Even today when the matter is heard by Tribunal, nothing came out from the appellant to demonstrate what was the value of the goods used in the catering contract for sale since the copies of the details annexed at page nos. 73 to 79 of the paper book does not reveal any such thing. The bill issued to M/s. Corborundum Hospital Ltd., was a composite bill. There was no scope for the adjudicating authority to appreciate the value of the goods involved in the catering contract. Accordingly, there is no scope to hold that the orders of the authority below suffers from any legal infirmity. Demand of service tax confirmed - however, penalty levied u/s 76 and 78 waived invoking section 80 - Decided partly in favor of assessee.
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