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2023 (11) TMI 373 - AT - Service TaxNon-discharge of service tax - Architect Service - sale of space for advertisements services - HELD THAT:- There is no denying of fact that the certain amounts have been received by the appellant for providing services to various service recipients. One of the service recipients M/s. Saumya Construction Pvt. Ltd. has informed the department. They have made payment for architect and interior decorative service to the appellants - the appellant has been claiming that service provided by them to M/s. Saumya Construction Pvt. Ltd. falls under designing services. However, there are nothing on record to suggest that the service provided by the appellant pertains to designing service charges only. It is found from the beginning, the appellants have been claiming that the amount which have been received by them from M/s. Saumya Construction Pvt. Ltd. And others service recipient is on account of designing of the logo and models. While the show cause notice, on the basis of information received from the service recipient specially from M/s. Saumya Construction Pvt. Ltd., has claimed that the appellants have been providing the service of “Architect” and “Interior Decorator Service”. At the same time the learned Commissioner (Appeals) has confirmed the demand of Service Tax only under the category of Architect service - the department has not verified all the facts before issuing show cause notice in this case - the information received by the department should have been presented to the appellant before reaching it any conclusion regarding exact nature of service being provided by the appellant. Matter remanded to the original adjudicating authority for deciding the matter a fresh - appeal allowed by way of remand.
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