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2018 (2) TMI 574 - AT - Service TaxValuation - whether the commission from insurance companies and from financial institutions would form part of the assessable of the service being provided by them or not? - Held that: - the issue stands decided against them by various decisions of the Tribunal and as such they are not contesting the same. Whether the discounts extended by the manufacturing companies would be liable to service tax by including same in the value of the services? - Held that: - the appellant have not contested the demands on the ground of commissions received from insurance companies and financial institutions. As such the quantification of their liability to pay service tax is required to be done by the Original Adjudicating Authority. Penalty - Held that: - the said issue was the subject matter of various litigations before various forums and as such was not free from doubt, thus not justifying imposition of any penalty upon the appellant. Appeal allowed by way of remand.
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