Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 92 - CESTAT, AHMEDABADPenalty – Business auxiliary service – Held that: Since whether the appellant was acting as a distributor or as a commission agent has to be decided on the basis of the nature of activities, agreement between the parties etc., this new ground taken before me cannot be decided. At the same time, it would be unfair to deny the benefit of exemption if the appellant is entitled to it. Therefore the matter is to be remanded to the Original Adjudicating Authority to verify whether the appellant is eligible for exemption under the notification claimed by them.
|