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2016 (10) TMI 280 - AT - Service TaxValuation - Service tax liability - Business Auxiliary Service - Commission received for marketing the loan of the banks/financial institutions - an amount of ₹ 28,27,901/- has been added to the taxable value which is a loan amount received from ICICI bank and not the commission - appellant submitted that there is a error committed by the ICICI bank by adding the loan amount in the commission and an amount of ₹ 2,41,231/- was not received during the impugned period and as such not liable to service tax - Held that:- the factual claims made by the appellant requires to be considered by the Original Authority in order to arrive at the correct quantum cf service tax. As such, we set aside the impugned order and remand the matter to the Original Authority for re-adjudication after taking into consideration the material evidence filed by the appellants in support of their various claims. - Appeal allowed by way of remand
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