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2018 (8) TMI 561 - AT - Service TaxBusiness Auxiliary Services - commission/incentive/remuneration etc. - Held that:- As regard the taxability of the services, the same has been settled against the appellant by the Larger Bench in case of Pagariya Auto Centre [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)] - demand upheld. Time Limitation - Held that:- The appellant have neither registered themselves nor filed any ST-3 return. In such a situation department was absolutely unaware about the activity of the appellant. Therefore, there is a clear suppression of fact - the demand was rightly confirmed for the extended period. Penalty u/s 76 and 78 of FA - Held that:- The penalty under Section 76 and 78 cannot be imposed simultaneously - reliance placed in the case of Raval Trading Co. [2016 (2) TMI 172 - GUJARAT HIGH COURT] - penalty u/s 76 set aside - penalty u/s 78 upheld. Appeal allowed in part.
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