2018 (4) TMI 673 - CESTAT MUMBAI - Service Tax

Head Note / Extract:
Demand of service tax - Supply of Tangible Goods for use Service - contract between the Appellant and the owner of different vessels was meant for transportation of coastal goods - Held that: - The fact that the Appellant before issuance of SCN were depositing service tax as directed by the revenue and were informing of the same goes on to show that there was no ground for alleging any malafide intention against them coupled with the fact that the issue if revenue neutrality is also involved - appeal allowed by way of remand.