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2018 (1) TMI 1056 - AT - Service TaxDemand of Service Tax, interest and imposition of penalties under Sections 76, 77 & 78 of the Finance Act, 1994 - erection, commissioning and installation services - benefit of N/N. 1/2006 - Held that: - reliance placed in the case of COMMR. OF SERVICE TAX, BANGALORE Versus LINCOLN HELIOS (INDIA) LTD. [2011 (4) TMI 586 - KARNATAKA HIGH COURT], where it was held that it cannot be said that there is any willful attempt to evade the payment of tax on the part of the assessee. It is in the nature of transitional period and the benefit of doubt that existed in the mind of the assessee is to be given to him - the appellants are liable to pay service tax on the service aspect of the transaction. Extended period of limitation - Held that: - A perusal of the impugned order says that it indeed does not deal with the issue of limitation raised by the appellant and consequently it fails to deal with the imposition of penalties specifically - the impugned order is not a speaking order. The matter is remanded to the Commissioner (Appeals) to decide afresh - appeal allowed by way of remand.
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