Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 63 - CESTAT CHENNAIMisconceived SCN - There was no security service at all provided by the appellant to BSNL. But Revenue issued a show cause notice alleging such service provided by the appellant - Held that: - When the show cause notice is read that gives an impression that Revenue has not at all enquired as to what was the service provided by appellant in terms of aforesaid work orders issued by BSNL. It was under mistake of facts - Had there been proper enquiry by Revenue as to the nature of the service provided by appellant, it could have resolved the dispute without issuing a misconceived SCN. Appreciating that the taxes have been paid before issue of show cause notice, there shall be no penalty - appeal allowed - decided in favor of appellant.
|