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2018 (4) TMI 1505 - AT - Service TaxRenting of Immovable Property Services - cum tax benefit - case of appellant is that they have not collected tax separately along with the renting charges - Held that: - this plea is a reasonable one and the benefit should be extended to the assessee - matter remanded to adjudicating authority who shall rework the demand giving benefit of cum tax to the assessee. Penalties u/s 78 - Held that: - The assessee being a local self-government running for the welfare of the public cannot be said to have any intention of suppressing facts to evade payment of service tax - penalty has to be set aside. Part appeal allowed by way of remand - partly decided against Revenue.
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