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2021 (6) TMI 723 - AT - Service TaxClassification of services - SGS system installed in the customers premises to enable the customer to procure LPG in bulk quantities - taxable under the head supply of tangible goods service or otherwise? - change of Revenue's View - levy of interest - penalty - extended period of limitation - HELD THAT:- The department cannot take a different stand for the earlier period for the same transactions. As the department has accepted that effective control and possession have been transferred to the customers, no service tax can be levied under the head “Supply of Tangible Goods Service”. Appeal allowed - decided in favor of appellant.
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