Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 1047 - AT - Service TaxSub-contractor - consultancy services provided to Main architect - Till 15-10-1998, the appellants were paying service tax for the total consideration received by them for such services. With effect from 16-10-1998, services rendered by architects were brought under service tax levy and since then the appellant stopped paying service tax. - Invocation of extended period of limitation - Held that:- The main contention of the assessee is that, the Architects paid service tax on value of services rendered by the appellants. This is a highly unlikely scenario. The burden to prove such payment was on the appellants who were claiming relief from tax liability. No such evidence has been produced - there is nothing on record to show that the architects paid service tax for value of services rendered by the appellants. Further the Ministry’s clarification is with reference to service rendered by one consulting engineer to another consulting engineer. When the levy on consulting engineers were introduced the stand of the architects were that they were not consulting engineers. In the next Financial Year levy was imposed separately on the service of architects. So there is no reason to consider the impugned services as services rendered through architects as claimed by the appellants. - appellant was registered with service tax authorities and paying tax appropriately upto a particular point of time and thereafter they discontinued disclosure of receipt of consideration from architects without any reason. So the extended period of time is rightly invoked in this case. Demand to be raised on Partnership firm or Pvt. Ltd. company - Modification of order - Penalty u/s 78 - Held that:- documents showing the conversion of the partnership firm to the Private Ltd. company has not been produced at any stage of this proceeding below the lower authorities - Commissioner (Appeals) has passed orders giving certain reliefs in quantum of tax to be paid. However no specific order for corresponding reduction of penalty imposed under Section 78 is passed. So we direct that the adjudicating authority may determine differential tax liability as per directions of Commissioner (Appeals) and also re-determine the penalty under Section 78 in accordance with law - Decided against assessee.
|