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2009 (9) TMI 568 - AT - Service TaxErection Commissioning or Installation Service - The confirmation of service tax and penalty has arisen on the ground that the applicant has been providing services of erection, commission and installation of plant, machinery and equipment at different places belonging to different parties and collected amounts from such parties for the said activities but not paid any service tax to the department. The period involved in this case is from 1-7-2003 to 31-3-2008. Held that - since the assessee had already deposited sum along with interest although collected erroneously, treating same as sufficient, pre-deposit of penalty was to be waived and recovery thereof was to be stayed.
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