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2019 (6) TMI 206 - AT - Service TaxLevy of service tax - inputs on which transportation charges were paid - reverse charge mechanism - HELD THAT:- The appellant has been issued the SCN for short payment of service tax under reverse charge basis. They had received inputs for being used in the manufacture of their final products. For such inward transportation of goods, they are liable to pay service tax under reverse charge basis - demand of service tax alongwith interest upheld. Penalty - HELD THAT:- The appellant has submitted that the appellants were not aware of the fact that they are liable to pay service tax on such freight charges under reverse charge basis. On perusal of the records, it is seen that the appellant has raised this plea from the very beginning itself - also appellant have paid up the entire service tax along with interest on being pointed out by the Department much before the issuance of the Show Cause Notice - penalty set aside by invoking section 80. Appeal allowed in part.
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