Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1439 - AT - Service TaxTransmission & distribution of electricity - N/N. 45/2010-ST dated 20.07.2010 - negative list - POT rules - Held that: - the adjudicating authority has not dealt with the assessee’s stand of the services being covered by the negative list and as such his views are not available - the stand of the Revenue is that the consideration received subsequent to 01.07.2012 would also be taxable is required to be adjudged and examined in the light of the point of Taxable Rules, 2011 - matter needs to be remanded to the adjudicating authority for fresh decision - appeal allowed by way of remand.
|