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2014 (10) TMI 384 - CESTAT MUMBAISmall scale exemption - Non payment of tax - Maintenance and repair services - Held that:- Revenue have recorded statement of appellant in March, 2008 prior to the issue of show-cause notice, in which it is stated that as per his understanding, he is not liable to pay Service Tax. Further, as per the record, no Service Tax was paid prior to this date. Further, it appears from the record prior to the issue of show-cause notice the appellant have paid suo motu Service Tax only after crossing the exemption limit. During the course of hearing, the Counsel for the appellant stated that for the financial year 2005-06 and 2007-08 the Service Tax has been paid after issue of show-cause notice in December, 2008 and January, 2009 which cannot be called payment suo motu and the same be treated under the protest or compulsion. Thus, in view of the facts and circumstances and in law, it is held that the appellant is not liable to pay Service Tax for the financial year 2005-06 and 2007-08. It is further held that there is no violation of provision of Act or Rules on the part of the appellant and thus the impugned order is set aside and appeal is allowed - Decided in favour of assessee.
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