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2018 (1) TMI 112 - AT - Service TaxWhether the adjudicating authority was correct in coming to conclusion as to appellant has short paid the service at liability during relevant period in question or otherwise? Held that: - on perusal of records, like the invoice raised by the appellant to various clients (including few governments agencies), it is found that the said Invoices are towards supply of various products viz single sheet calendars, stickers and envelops and posters, 3D embossed sheets, Flute boards and form boards holdings etc., and the said invoices indicate discharge of applicable CST - VAT and some invoices also raised by the appellants are for display of the holdings, on which applicable service tax is discharged - Surprisingly, the adjudicating authority has not recorded any findings on this factual position. Appeal allowed - decided in favor of appellant.
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