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2016 (11) TMI 62 - CESTAT BANGALORETaxability - steamer agent service - custom house agent service - extended period of limitation - Held that: - the case have to be remanded back to the original adjudicating authority to re-determine the service tax due within the normal period of limitation after deducting the claims made by the assessee. Even for the period of 2005-06 the demand needs to be reworked by allowing deductions as above. We make it clear that for purposes of allowing said deductions, the details as duly certified by independent Chartered Accountant may be made use of. Since the issue has undergone several rounds of litigation, we direct that this exercise may be completed within a period of three months from the date of receipt of this order. The assessee is also directed to cooperate and satisfy the department authorities regarding the quantum of deductions - appeal disposed off by way of remand.
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