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2015 (6) TMI 695 - AT - Service TaxDemand of service tax - Banking and other Financial services - taxability of Arrangement fees - Service Tax on Agent's Bank fee - Invocation of extended period of limitation - Difference of opinion - matter to be placed before the Hon'ble President for reference to the Third Member on the following points:- (i) Whether in the facts and circumstances of the case, the Arrangement fee and Agent's Bank fee are taxable in the hands of the appellant company in view of the findings recorded by the learned Member (Technical) Or Whether the same was not taxable in view of the findings recorded by Member (Judicial). (ii) Whether in the facts and circumstances of the case, the extended period of limitation is invocable and penalties under Section 76 & 78 are payable as held by the learned Member (Technical) Or Whether the extended period of limitation is not invocable in the facts and circumstances of the case as held by the learned Member (Judicial).
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