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2018 (11) TMI 983 - AT - Service TaxBusiness Auxiliary Service or not - Taxability - incentive received on appreciable performance - demand under the taxable category of BAS in absence of three parties: service provider, service receiver and targeted audience - value of service is fixed under an option provided under the Rules - section 67 of the Chapter V of Finance Act, 1994 - liability of service tax in absence of the relationship of service provider and service receiver - Difference of opinion. Held that:- In view of difference of opinion, matter should be referred to Larger Bench - We direct the Registry to place the records before Hon’ble President for constitution of Larger Bench.
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