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2017 (5) TMI 1258 - AT - Service TaxPenalty - non-payment of tax - supply of tangible goods service - Business Support Service - Held that: - The supply of tangible goods service was introduced with effect from 16.5.2008 and the Business Support Service was introduced with effect from 1.5.2006 - the demand for service tax in this case has arisen for the periods immediately after the introduction of these two services when the activities covered under these services were being debated and settled by various judicial forum - during the course of investigation they were convinced and they have discharged the entire service tax liability along with interest - this is a fit case to waive all the penalties under the provisions of section 80 - appeal rejected - decided against Revenue.
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