Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 386 - HC - Service TaxOut-door catering services or not - appellant was a contractor conducting a canteen in the premises of M/s. Hindustan Newsprint Ltd. - Held that:- The High Court exercising its extra-ordinary power, could also look into the hardship caused especially in the context of the Appellate Authority having found the specific transaction to be not taxable and not coming within the ambit of a taxable service under the Finance Act, 1994 - In the present case, as we already noticed, there is no taxable transaction insofar as the transaction of the appellant having been held to fall outside the definition of out-door catering service, on which alone, the assessment was made under the Finance Act, 1994. The Assessing Officer could not have imposed tax, especially on the finding rendered by the First Appellate Authority which is accepted by the Department - the demand made be not proceeded with on the certain condition being complied - appeal disposed off.
|