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2018 (10) TMI 1556 - AT - Service TaxValidity of Revisional Order of Commissioner (Patna)- Section 84 of the Finance Act, 1994 - Held that:- The dispute is only with reference to the service tax demand totaling to ₹ 5,86,019/-. Relief for such amount has been granted by the Joint Commissioner, but the ld. Commissioner has taken the view that such relief was not given appropriately and hence, the demand for service tax is justified. From the nature of the amounts it is fairly obvious that such amounts cannot be considered as consideration for the services rendered. These amounts are having no financial effect. The impugned order set aside and the order passed by the ld. Joint Commissioner is reinstated - appeal allowed.
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