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2018 (3) TMI 638 - CESTAT CHENNAITraining in software and systems - Department took the view that these services provided would attract levy of service tax under the category of Commercial Training and Coaching (CTC) and Franchisee Service - Held that: - the cost of the books supplied by the appellant will have to be deducted for the purposes of arriving at the net tax liability. However, neither of the show cause notice have given any separate break-up of such cost of the books. The matter is remanded to the adjudicating authority to cause verification from the balance sheets and other data that may be provided by the appellant to work out such cost and to arrive at net tax liability. Penalty - Held that: - penalty not warranted and is set aside. Appeal disposed off.
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