Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 259 - CESTAT NEW DELHITaxability - amount of penalty deducted by the principal from their bills - work relating to road construction done for M/s.Bhagwati Construction and Supplier, Jhansi - chargeability to service tax - extended period of limitation - HELD THAT:- In spite of audit conducted from time to time, no such objection was raised by the Department even in the aforesaid Audit Report dated 15.3.2011 - the demand of service tax for the extended period of limitation is bad, thus is set aside. So far as the demand for normal period is concerned, we hold that if the amount of penalty has been deducted in terms of the contract between the parties, and the appellant is not entitled to receive the same, at any further point of time, in such case, the amount of consideration under Section 67 of the Act stands ipso facto reduced - on such penalty, no service tax is exigible or chargeable - demand set aside. Construction of road done for M/s.Bhagwati construction & Suppliers, Jhansi - HELD THAT:- The demand has been confirmed for want of sufficient evidence by the court below. This demand is set aside and the matter is remanded to the file of the Adjudicating Authority for de novo consideration - Penalty set aside as there is no suppression of facts or deliberate default on the part of the appellant. Appeal allowed in part and part matter on remand.
|