Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1277 - AT - Service TaxCement - C&F services - period October, 2002 to March, 2007 - imposition of penalty - Held that: - the agreement clearly indicated that the cement has been sold to the appellant. From the nature of transaction, it is evident that the activity cannot be classified under the C&F agent service. Consequently, demand of Service Tax is not justified for the period April, 2002 to September , 2006, during which the appellant acted as sales promoter . The matter needs to be remanded back to the original adjudicating authority to requantify the demand of Service Tax under the category of C & F agent services with effect from 1.10.2006, from which date, it is an admitted fact that the appellant has provided the C & F agency services - The original adjudicating authority will also take into account the Service Tax already paid by them and demand the differential Service Tax, if any, not paid by the appellant - the demand for Service Tax for the period upto 30.9.2006 stands set aside. Appeal allowed by way of remand.
|