Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1396 - CESTAT BANGALOREDemand of service tax - the Department has confirmed the demand of Service Tax against the respondent viz., CPT, whereas the service rendering entity is Cochin Fisheries Harbour (CFH), who is a separate legal entity and which has been administratively constituted under Ministry of Agriculture - Held that: - if there is involvement at all of the CPT in rendering subject services, it is on behalf of the CFH, who is a separate legal entity - the demand of Service Tax has to be issued to CFH - appeal dismissed - decided against Revenue.
|