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2018 (12) TMI 729 - AT - Service TaxLiability of Service tax - GTA Service - It is the case of the Revenue that the appellant assessee being one of the seven specified categorized person and having paid freight charges is liable to pay service tax on “Transport of Goods by Road Service” received - Held that:- The amendment that a factory being registered under the State Government as SSI Unit, need not pay Service Tax, being confused them about the non-taxability. However, GTA services were taxable w.e.f. 01.01.2005 - it is also found from the records that the appellants have paid the service tax demand alongwith interest for the period 2011-2012 and also for the period April-June, 2012. The element of fraud or collusion or willful miss-statement or suppression of facts or contravention of any of the provisions with the intent to evade payment of service tax - demand for the extended period is set aside as barred by limitation - penalty also set aside. Appeal allowed - decided in favor of appellant.
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