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2017 (12) TMI 16 - AT - Service TaxBusiness Auxiliary Service - Revenue held a view that the appellants are facilitating the business of Insurance Companies/Financial Institutions to canvass their services by using the appellant's premises - liability of service tax - Held that: - the earlier arrangement of receiving part of the consideration from M/s. MUL was later changed and the appellants started receiving consideration directly from the companies. In any case, in the absence of justification recorded in the impugned order for upholding the invocation of extended period, we find no justification for the same. While already paid tax dues are not contested by the appellants, we find they are right in contesting the penalty and also the invocation of extended period. Appeal allowed in part.
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