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2010 (6) TMI 215 - AT - Service TaxBusiness Auxiliary Services- A show-cause notice was issued alleging that M/s. SOC was procuring inputs through the appellant and commission was paid by M/s. SOC to the appellant, the said service is appropriately covered under the category of ‘Business Auxiliary Service’ and service tax was required to be paid by the appellant. Appellant contending that activity undertaken as transport contractor and transportation service provided. Held that – records indicating bonafide belief that service tax on transportation of goods to be paid by recipient. Service tax paid voluntarily even when tax amount not received from recipient. Thus Service Tax liability confirmed. Penalties set aside.
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