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2018 (2) TMI 1030 - AT - Service TaxC&F Services - recipient of service - reverse charge mechanism - Held that: - It is not in dispute that the show cause notice has been issued to all the appellants for recovery of service tax under Section 73 of the Finance Act, 1994. The issue of demand of service tax under Section 73 was adjudicated and demands confirmed relying upon retrospective amendments to Finance Act, 1994. A Division Bench of this Tribunal in the case of L.H. Sugar Factory [2004 (1) TMI 111 - CESTAT, NEW DELHI] in an identical issue ruled in favour of the assessee. Appeal allowed - decided in favor of appellant.
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