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2018 (2) TMI 321 - AT - Service TaxShort payment of service tax - Works Contract Services - demand for the period Oct, 2008 to June, 2012 - Held that: - it is established from the records that the buildings are predominantly used for educational activities. Merely because some incidental activities of renting of space for Scientific or Technical Services or Man-power Recruitment services occurs, it cannot be said that the buildings are not primarily used for educational services - demand set aside. Penalties - for the period Apr.'13 to Jul.'13 - Held that: - the appellant had discharged the tax liability on being pointed out by the department and much before the issuance of the SCN - the imposition of penalty for the period from Apr,'13 to July, '13 is not justified. Appeal allowed in part.
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