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 1238 - AT - Service TaxRenting of Immovable Property Services - it was alleged that appellants had not registered with the service tax department and have also not discharged the said service tax liability on the services so rendered - Held that: - the appellants, though not registered with the department for the services rendered by them, had also not collected any amount representing service tax from the service recipients. In these circumstances, it is only fair that appellants be extended cum tax benefit - the matter should be remanded to the original adjudicating authority to rework the tax liability after extending cum-tax benefit to the appellants - appeal allowed by way of remand.
|