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2020 (2) TMI 1201 - AT - Service TaxBusiness Auxiliary Service - selling space on ships - amounts received for acting as an agent of the principal as they have been assisting the principal in their business - Penalties - HELD THAT:- A plain reading of the agreement which the appellant had entered into with the shipping line shows that this is not a case of agreement on a principal to principal basis but the appellant is appointed as an agent by the shipping lines for rendering the service of selling their space on their ships. This, clearly falls under the category of “Business Auxillary Service” - the appellant is liable to pay service tax on Business Auxiliary Services. Penalties - HELD THAT:- The penalties imposed by the lower authority have been set aside by the First Appellate Authority and the Revenue is not in appeal against such setting aside of the penalties. Appeal dismissed - decided against assessee.
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