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2015 (9) TMI 1387 - AT - Service TaxSupplementary questions - Matter was already referred to larger bench in [2015 (6) TMI 695 - CESTAT MUMBAI] - matter to be placed before Third Member on the Supplementary questions:- (i) In the facts and circumstances, whether the services have been received by the appellant-assessee beyond the Indian Territory and hence, not liable to Service Tax as held by Member (Judicial) or Whether the services have been received within Indian Territory and hence liable to Service Tax as held by Member (Technical). (ii) Whether in the facts and circumstances and in law, the benefit of section 80 is available to the appellant-assessee and no penalties are imposable as held by Member (Judicial) or Such benefit is not available and penalties are imposable under Section 76 and 78 of the Finance Act, 1994 as held by Member (Technical)
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