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2018 (9) TMI 1656 - AT - Service TaxValuation - inclusion in assessable value - Threading charges - Negative Storage charges - case of appellant is that threading charges are nothing but cost of the film on which they have discharged VAT liability and Negative Storage Charges relate to reimbursement of electricity charges and rent recovered from the clients - Held that:- It is noted that right from the initial adjudication proceedings and even at this stage appellants have not been able to produce the necessary evidence in support of these claims. This being so, the demand confirmed by the original authority and upheld in the impugned order will sustain - demand upheld. Penalty u/s 78 - Held that:- The entire issue is one of interpretation - It is also to be kept in mind that had the appellant been able to produce the necessary evidence, they may well have got relief in respect of service tax liability on Threading charges and Negative Storage charges - Penalty not warranted and is set aside. Appeal allowed in part.
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