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2018 (9) TMI 1665 - AT - Service TaxIntellectual Property Service - Extended period of limitation - Appellant refined crude edible palm oil belonging to others, affixed their brand name ‘ROOBINI’ on the packages and collected brand royalty commission of ₹ 100/- per MT from such clients - Held that:- It is not the case that the appellant had informed the department about these transactions in ER-I returns. This being so, the extended period, can very well be invoked and hence the entire demand of service tax of ₹ 1,74,782/- with interest thereon is not being interfered with - However, taking into consideration that the issue was interpretational and there was reasonable cause for the failure to pay tax, the penalties imposed are set aside. Demand of ₹ 41,820/- under C&F Agent Service - Held that:- Following the ratio in Kulcip Medicines (P) Ltd. [2009 (2) TMI 89 - PUNJAB AND HARYANA HIGH COURT], the demand is unsustainable and requires to be set aside - Demand set aside. Appeal allowed in part.
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