Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 226 - RAJASTHAN HIGH COURTWhether the Custom, Excise & Service Tax Appellate Tribunal is justified in confirming levy of Service Tax, interest and penalties under the Finance Act, 1994 against the appellant by covering the activities under the category of business/service irrespective of the N/N. 25/2004, dated 10-9-2004 issued by the Government of India exercising powers conferred by sub Section (1) of Section 93 of the Finance Act? Held that: - the notification aforesaid has not been taken into consideration by the authorities referred above. It is also relevant to mention that under the N/N. 14/2004, the Government of India further exempted taxable services provided to a client by a commercial concern in relation to Business Auxiliary Service under various heads including procurement of goods or service which are inputs for the clients. This notification too has not been taken into consideration by the Adjudicating Authority and both the Appellate Authorities - we deem it appropriate to remit the matter to the Adjudicating Authority to examine the Service Tax liability of the petitioner-appellant afresh by taking into consideration the Notification bearing N/N. 14/2004, 25/2004 - appeal allowed by way of remand.
|