Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 24 - CESTAT CHENNAINon-payment of service tax - Man Power Recruitment or Supply Agency Service - quantum of demand - Held that:- Ld. Counsel for appellant has furnished a detailed calculation with regard to admitted tax liability as well as the demand raised in the SCN. It is his contention that the department has quantified the demand on the basis of TDS certificate which is inclusive of the service tax paid by them - the matter requires to be remanded to the adjudicating authority for the limited purpose of requantifying the demand after considering the plea put forward by the appellants with regard to incorrect calculation. Penalty u/s 76, 77 and 78 - Held that:- There are no grounds of suppression with intention to evade payment of service tax. The delay in discharge of service tax is only due to the delay in receiving the amounts from the customers - the penalty imposed under Section 76 & 78 ibid has to be set aside - penalty imposed under Section 77 is retained. Appeal allowed in part and part matter on remand.
|