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2018 (5) TMI 826 - AT - Service TaxDemand of service tax - management maintenance & repair service - manpower recruitment and supply agency service - cleaning activity - Held that: - the authorities below have not properly addressed the issue as to under which category of taxable service, the activities provided by the appellant should fall - the Service Tax liability has not been properly quantified with regard to the specific heads of service. The proceedings initiated by the Department cannot be sustained at this juncture, for proper consideration of the facts - the matter should go back to the original authority for passing of fresh adjudication order, by addressing the issues - appeal allowed by way of remand.
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