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2017 (4) TMI 861 - HC - Service TaxComputer training services - Held that: - the Tribunal held that in the facts and circumstances, the demand within the limitation and normal period deserves to be confirmed. The demand beyond the normal period cannot be confirmed and no suppression is proved. Manpower recruitment service - Held that: - The law was amended and it is only from 16th June, 2005 that manpower recruitment or supply to third parties is brought within the net of the tax - the assessee was held liable to pay service tax with effect from 16th June, 2005 under that category. Intellectual property service - Business support service - Held that: - the respondent assessee has the property rights over a software, which was allowed to be used by their clients. That is why the demand within the limitation period was confirmed - As far as the business support service is concerned, even on that count the demand is confirmed. Appeal dismissed - decided against Revenue.
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