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2019 (3) TMI 115 - AT - Service TaxPenalty u/s 78 - Non-payment of service tax - registration not taken - Manpower Recruitment or Supply Agency Service - Held that:- Out of the total service tax demand of ₹ 45,06,956/-, an amount of ₹ 41,28,676/- service tax amount relating to Manpower Recruitment or Supply services was paid up by the appellant before issue of SCN and the remaining amount of ₹ 3,79,198/- was paid after issue of the adjudication order - Penalty u/s 78 not sustainable. Valuation - amount related to reimbursable expenses - demand of ₹ 3,78,280/- - Held that:- No proof has been put forth at the adjudication stage or before the lower appellate authority to substantiate their claim - For these reasons, the issue relating to the demand of ₹ 3,78,280/- is remanded to the adjudicating authority, to enable the appellant to produce the necessary documentary evidence and to prove that the same relates to expenses which were reimbursed by M/s. Shakti Sugars - matter on remand. Appeal allowed in part and part matter on remand.
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