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2010 (4) TMI 426 - KARNATAKA HIGH COURTNon-Speaking order- A show-cause notice was issued to the respondent by the department by contending that the respondent is a service provider coming under the category of "Mandap Keeper" and for the period from 1.2.1998 to 30.6.2002, there was no payment of service tax under tax category of Mandap Keeper. That the respondent was letting out the hall for organising social and cultural functions and was liable to pay tax. Order-in-original was passed confirming the payment of service tax and also interest as well as penalty. The CESTAT has, while confirming the order of the lower authorities that the service rendered by the respondent herein was amenable to service tax under the category of Mandap Keeper, however, set aside the levy of penalty and interest. Held that- Tribunal to consider section 80 of Finance Act, 1994 and to consider reason assigned for non-payment of service tax. Matter remanded to Tribunal.
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