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2017 (11) TMI 1332 - AT - Service TaxManpower Recruitment and Supply services - Short payment of service tax - case of Appellants is that they had failed to discharge service tax liability only because the customers failed to reimburse the service tax which resulted in heavy financial burden to the appellants - extended period of limitation - penalty - Held that: - taking into consideration of the fact that the 4 appellant was to discharge the service tax on the reimbursable amount also namely salaries etc., we are of the considered view that the penalty imposed is unwarranted - penalties set aside. The matter s remitted to the adjudicating authority for decision afresh - appeal allowed by way of remand.
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