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2017 (2) TMI 967 - AT - Service TaxConstruction service - Commission - sale/purchase of flats/plot of different builders - There were some delay in deposit of the taxes and the same was deposited by the appellant along with interest from time to time - Held that: - there is no case of short payment of tax payable and/or under importing of tax payable in the returns filed by the appellant-assessee - no penalty is imposable under the provisions of Section 76, 77, 78 of the Act - matter remanded to the Adjudicating Authority only for the limited purpose of reconciliation of the taxes paid and the verification of amounts found to be admissible by this Tribunal - appeal allowed by way of remand.
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