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2016 (11) TMI 1142 - AT - Service TaxDemand - whether the appellant is eligible for cum-tax benefit - TV/Radio programme production service - Section 73(3) of the Finance Act, 1994 - Held that: - On perusal of the ledger account produced by the appellant and comparing with the invoices, it is noted that the appellant has received amount as stated in the invoices. This reveals that the appellant has not collected any separate amount as service tax. Therefore the case of the appellant that the amount collected included the service tax portion also needs 'to be analysed. view thereof} the matter needs to be remanded to the original authority to consider the issue whether the appellant is eligible for cum-tax benefit on the three invoices referred above. The appellant is at liberty to furnish any further evidence to establish his case which shall be considered by the adjudicating authority. the result, impugned order is set aside and remanded for denovo adjudication - appeal allowed by way of remand.
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