Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1232 - CESTAT MUMBAIPenalty u/s 78 of FA - Failure to take registration - non-payment of service tax - appellant registered as a provider of ‘goods transport agency service’, had, under a contractual agreement with M/s Kudremukh Iron Ore Co Ltd, been acting for the latter in the sale of ‘pig iron’ manufactured by them - classification of services in dispute - Held that:- The appellant had discharged tax liability and interest in full; there was even an excess deposit owing to the benefit of cum-tax computation which the original authority appropriated towards the penalties. The activity of the appellant, as intermediary between M/s Kudremukh Iron Ore Co Ltd and the buyer of ‘pig iron’, was admitted to be classified as ‘clearing and forwarding’ liable to tax under section 65 (105) (j) of Finance Act, 1994 - The straddling of the intermediary between two different services is indicative of the difficulties in specifying the object of taxation. In the circumstances, and in the absence of any evidence of suppression or mis-declaration on the part of appellant, we conclude that the ingredients for invoking section 78 of Finance Act, 1994 does not exist. Penalty u/s 78 set aside - appeal allowed.
|