Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 318 - AT - Service TaxValidity of SCN - Section 73(3) of the Act - Benefit of N/N. 1/2006-ST dated 1.3.2006 denied on the ground that the value of free supplied material was not included in gross amount charged to customer - Held that: - the payment of service tax along with interest attained finality and the same has been concluded in such case. Neither assessee can raise issue on merits nor the department could have issued any show cause notice - the entire case has been concluded with the payment of service tax along with interest, therefore the show cause notice itself is not maintainable - appeal disposed off.
|