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2017 (5) TMI 891 - AT - Service TaxRenting of immovable property service - demand - case of appellant is that since the Central Bank of India has already paid the service tax the demand should be reduced to that extent - Held that: - on the rent paid by the Central Bank of India against the premises, the bank was discharging the service tax - I do not agree with the lower authorities’ rejection of this claim of the appellants only on the ground that letter is not sufficient to prove the payment of service tax. If the lower authority has any doubt on this letter, he could have asked report from the Jurisdictional service tax department of the bank whether the payment of service tax shown as paid by the bank is correct or otherwise - the demand must be reduced to the extent of the service tax paid by the Central Bank of India. The matter is remanded to the original authority to requantify the service tax demand by reducing the service tax paid by the Central Bank of India - appellant deserves the waiver of penalty by invoking Section 80 - appeal allowed by way of remand.
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