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2021 (10) TMI 182 - AT - Service TaxNon-imposition of penalty - Section 76 of the Finance Act, 1994 - valuation with respect to service tax payable on the service of “renting of immovable property service” - HELD THAT:- Since the matter appears to have attained finality by virtue of common understanding between the Revenue and the assessee as reflected in the order-in-original dated 27 January 2016 for the subsequent period, we find that this matter needs to be decided accordingly. The impugned order is set aside and matter is remanded to the Original Authority with a direction to decide the matter afresh as per the order-in-original dated 27 January 2016 - appeals are disposed of by way of remand.
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