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 437 - AT - Service TaxPenalty - failure to pay service tax - Airport Services as well as various other services - Service tax with interest and penalty was paid before issuance of SCN - Held that:- It is not in dispute that the entire amount of Service Tax for the disputed period stands paid by the assessee along with the full interest liability, even before the issue of Show Cause Notice - penalty not warranted. Business support services - commission allegedly received by the assessee on top of electricity charges recovered from the concessionaire - Held that:- No documentary evidence stands submitted regarding the claim that no service charge has been recovered during the period 2012-13. However, an affidavit stands filed by the authorized signatory of Airport Authority of India to the effect that no such service charges have been recovered - matter remanded to the adjudicating authority for a de-novo decision on the subject. Appeal allowed by way of remand.
|