Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 747 - AT - Service TaxShort payment of service tax - main point of the demand notice is that the appellant-assessee did not discharge the Service Tax on the full consideration shown as income in their accounts for rendering various taxable services - Held that: - Concept of reverse charge has been examined and upheld for the service imported by the appellant-assessee. We are in agreement with the learned AR that mere non mentioning of legal provision will not vitiate the proceedings when the gist of the provisions is available in the allegation and discussions recorded in the impugned order. Revenue neutrality - Held that: - Revenue neutrality per se cannot be a ground for non payment of any tax which is otherwise payable. If the view of the appellant is accepted then the basis of Cenvat Credit Rules, 2004 will became redundant - appeal of assessee dismissed. Penalty u/s 78 - Held that: - There is a categorical, factual finding in the impugned order to the effect that the show cause notice did not allege any conscious act on the part of the appellant-assessee which will constitute fraud, collusion or willful misstatement etc. with intend to evade payment of tax - penalty not leviable. Appeal disposed off.
|