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2018 (10) TMI 555 - AT - Service TaxC&F agent services - amount received from the service recipient as reimbursement for the maintenance of generators, electricity, AMC and insurance apart from the commission for the services of C&F agent - extended period of limitation - penalty - Held that:- From the grounds of appeal of M/s Uniware Distributors Pvt. Ltd. it can be seen that they have not challenged the demand on merit and, thus, it is not open to them to raise the said issue now. Extended period of limitation - penalty - Held that:- Under Rule 6(8) of the Service Tax Rule 1994, the tax can be levied only on the amout of commission received for the services. The said sub-rule has clearly been interpreted by Hon’ble High Court also in the case of Sangamitra Service Agency [2013 (7) TMI 862 - MADRAS HIGH COURT] - the appellant had a bonafide reason to believe that the tax is payable only on the Commission received by them - Invocation of extended period and penalty not justified. Appeal allowed in part.
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