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2012 (6) TMI 666 - AT - Service TaxStay Petition for waiver of the duty confirmed – Revenue has sought Service Tax under the category of Business Auxiliary Service – assessee stated that Service Tax liability for the first year needs to be computed after giving them the benefit of small scale exemption and in the second year, the amount which has not been included by them in the Service Tax returns was in respect of the services rendered on behalf of the client and that also in relation to agriculture – Held that:-As first adjudicating authority while disposing the issue of eligibility of small scale exemption, specifically records that the appellant is eligible for small scale exemption, but includes the said amount for confirmation of demand - as regards the claim in respect of the services rendered in relation to agriculture on perusal of the definition and the related notification on the tax liability under Business Auxiliary Service the appellant may be eligible for the benefit of exemption notification as regards services provided in relation to agriculture - set aside the impugned order and remand the matter back to adjudicating authority to reconsider the issue afresh, after following the principles of natural justice – in favour of assessee.
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