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2018 (3) TMI 1126 - AT - Service TaxSupply of tangible goods service for use - principles of Natural Justice - Held that: - the very crucial issues such as equipments are used by the appellant on their own, the nature of transaction such as supply of water by water tank, the SSI exemption Notification No.6/2005-ST dated 1.3.2005 were not considered either by the original authority or by the Commissioner (Appeals). Therefore, on these aspects, the matter needs to be reconsidered. Time Limitation - Held that: - there is suppression of fact on the part of the appellant - extended period rightly invoked. Appeal allowed by way of remand.
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