Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 94 - CESTAT CHENNAIInterest liability of ₹ 41,866/- allegedly on account of security deposit being treated as value of taxable service on which service tax is required to be discharged immediately - Belated payment of service tax - Mandap Keeper Service - Department took the view that the service tax liability should have been discharged by the 5th of the succeeding month following the calendar month in which payments are received, which were done belatedly by the appellants - applicability of Rule 6 of the Service Tax Rules, 1994 - Held that:- The service tax was required to be paid only on the value of service attributable to the relevant month of quarter - In the instant case, appellants have paid the service tax liability in the next month immediately after the preceding month. There cannot be any interest liability in respect of security deposit to the extent of ₹ 41,866/- - appeal allowed - decided in favor of appellant.
|