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2016 (8) TMI 1029 - AT - Service TaxDemand of tax with interest - penalty under Sections 76, 77 and 78 of the Finance Act, 1994 non-submission of statutory returns Barites Ore and Iron Ore - mining service GTA service supply of tangible goods service - proviso to Section 73(1) of the Finance Act, 1994 - Imposition of equal penalty under section 78 of the Finance Act, 1994 Held that: - non-payment/ short payment of service tax cannot be held to be on account of suppression of material facts with intention to evade payment of duty penalty not imposed. Supply of tangible goods service dumpers and tippers CENVAT credit - capital goods or inputs? Board's Circular dated 23.10.2008 Held that: - as these goods are primary requirements for providing the 'output services' for such service providers, the goods including vehicles, aircrafts, vessels etc., are in the nature of 'inputs'. It is emphasized here that this clarification is valid only when the output service is in the nature of service defined under the provisions of Section 65 (105) (zzzzj) of the Finance Act, 1994 and the goods in question are the tangible goods supplied during the course of providing the taxable service. The determination of service tax liability therefore require to be predetermined after taking into account eligible input credit matter remanded appeal disposed off decided in favor of appellant.
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