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2018 (12) TMI 1363 - AT - Service TaxManpower Recruitment/Supply Agency Service - Rent a Cab Service - Legal Consultancy Service - reverse charge mechanism - demand of service tax - Held that:- The demand of Service Tax of around ₹ 12 lakhs on Manpower Supply is not sustainable, since the short-paid service tax was made good by the appellant through payments dated 05.06.2014 & 04.07.2014 and reflected the same at Part-G of ST-3 returns filed on 14.11.2014 - demand set aside. Rent a Cab Service - Held that:- Rent a Cab Service was exempted during the relevant period - demand do not sustain. Legal Consultancy Service - Held that:- Service tax is leviable on services provided by advocate and not on other charges claimed by advocate on court fees etc. - demand do not sustain. Appeal allowed - decided in favor of appellant.
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