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2019 (1) TMI 436 - AT - Service TaxFranchise services - use of logo and study material to their USA based franchiser, namely, M/s. Crest Com International Limited, USA - Held that:- While appellants have been consistently contending that the amount sent to Crest Com International Ltd., U.S.A has already suffered, both the lower authorities have chosen to disregard the same on the grounds that such claim is not backed up with necessary documentation. On the other hand, appellant has argued that they have supplied necessary evidence to substantiate their averment before both the lower authorities, however the same has not been adequately considered - the matter requires to be remanded to original authority to cause necessary verification. Penalty u/s 78 - Held that:- Penalty imposed under Section 78 is an overkill and requires to be set aside. Appeal allowed in part and part matter on remand.
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