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2018 (6) TMI 436 - AT - Service TaxSecurity services - sub-contract - demand of ₹ 13,21,165/- which according to the appellant is the amount received for the security services which have been outsourced by the appellant - Board's Circular No.96/7/2007-ST dated 23.8.2007 - Penalty - Held that:- The issue whether the demand of ₹ 13,21,165/- can sustain or not requires to be reconsidered by the adjudicating authority, for which we remand the matter to the said authority - matter on remand. Penalty - Short payment of service tax - tax collected from customers but not paid - Held that:- The appellant on bonafide belief that they are not liable to pay service tax on services outsourced had not discharged demand on such amount - in respect of services which the appellant was rendering directly, they have discharged the service to the tune of ₹ 17,05,817/- which is much prior to the issue of show cause notice. Therefore, the penalty imposed on this count cannot sustain - penalty set aside. Appeal allowed in part and part matter on remand.
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