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2016 (12) TMI 1000 - CESTAT MUMBAINature of activity - outdoor catering service being provided by the cooperative society - operation of the activity from a premise other than its own - some portion of the cost is met by the employer and remaining by the employees directly - benefit of abatement under N/N. 1/2006 dated 01/03/2006 - Held that: - the appellant has been engaged to render a service on behalf of the employer and compensated for by the employer with some portion of the cost. The appellant cannot escape the liability of tax in view of the provision of service which is taxable under the Finance Act, 1994. Time limitation - Held that: - the appellant has been rendering the service for long and also happens to be a co-operative society which could not have been unaware of the legal provisions of taxation. It cannot also claim to have lacked knowledge inasmuch as M/s Larsen & Toubro is also one of the members of the society - period of limitation invoked. Appeal rejected - decided against appellant.
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