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2018 (2) TMI 402

Head Note / Extract:
Liability of service tax - installation charges collected - benefit of N/N. 12/2003 - Held that: - The amount received for such services are taxable services - the appellant has no case on merits.

Penalty - Held that: - there is a clear finding by the Commissioner (Appeals) observing that it is sufficiently established that reasonable cause is made out by the appellant for non-payment of service tax during the disputed period. This was because there was much confusion as to whether installation charges and carriage fees are to be subjected to levy of service tax - penalty set aside by invoking section 80.

Appeal allowed in part.

 


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