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2019 (2) TMI 488 - AT - Service TaxBusiness Auxiliary Service - Reverse charge mechanism - commissions paid to the foreign agent, Service Tax liability - failure to discharge service tax - Held that:- Tribunal applying the principles of law laid down in Indian National Ship Owners Association's case [2009 (12) TMI 850 - SUPREME COURT OF INDIA] dropped the demand for the earlier period and confirmed for the period 18.4.2006 to 31.3.2007. Incidentally the respondent was not available during the course of hearing before this Tribunal - Since the issue of limitation has not been discussed by the adjudicating Commissioner, even though claimed to have been raised by the respondent before him. Since the issue of limitation has not been discussed by the adjudicating Commissioner, even though claimed to have been raised by the respondent before him - Appeal is allowed by way of remand.
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