Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 487 - AT - Service TaxEligibility of 75% abatement on taxable value - the claim of appellant is that the appellant has not actually rendered such service as a consignor, he has not availed the credit of duty paid on inputs or capital goods for providing such taxable services but the appellant merely paid the tax which in the normal course should have been paid by the transport agency - suppression of facts - time bar - Held that: - I am of the considered opinion that there was no infirmity in the impugned order as the learned Commissioner (A) has allowed 75% abatement on the taxable value for the purpose of payment of service tax. I also find that extended period has rightly been invoked because from 1.1.2005 there was no confusion as to who is liable to pay service tax in case of goods transport agency. Therefore I uphold the impugned order and dismiss the appeal of the appellant.
|