Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 1095 - CESTAT AHMEDABADLevy of Service tax - Business Auxiliary Service - activity of Epoxy Coating of pipelines undertaken by the appellant - HELD THAT:- Reliance placed in the case of CCE., & CUS., DAMAN VERSUS PSL CORROSION CONTROL SERVICES LTD. [2010 (3) TMI 784 - GUJARAT HIGH COURT] where it was held that It is an admitted position that the liability arose only with effect from 10-9-2004 when clause (v) came to be inserted in the definition of “business auxiliary services” so as to include ‘production of goods on behalf of the client’. Hence, it cannot be gainsaid that the services rendered prior to the said date were required to be excluded while computing the tax liability. The facts in the instant case are similar. Relying on the aforesaid decision of Hon’ble High Court, while demand of service tax and interest is upheld, the penalties imposed under Section 76, 77 and 78 are set aside invoking Section 80 of the Finance Act, 1994. Appeal allowed in part.
|