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2018 (3) TMI 1059 - AT - Service TaxBusiness Auxiliary services - appellant contends that despite depositing the tax amount during investigation they challenge the taxability as they do not provide any taxable service - Held that: - the Port Trust has engaged the services of the appellant and that appellant is in receipt of consideration from the Port Trust. In these circumstances, the existence of third party in transaction, which is a necessary element for coverage u/s 65 (105) (zzb) read with section 65(19) of Finance Act, 1994, is questionable - Tribunal in Golden Handling Works [2017 (12) TMI 165 - CESTAT NEW DELHI] is categorical in requiring the assessing authority to determine the specific characteristic of the service which is a necessary pre-requisite for fastening liability - appeal allowed - decided in favor of appellant.
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