Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1167 - AT - Service TaxClassification of services - port services or Renting of Immovable Property service? - compensation received by the respondent from ONGC - In consideration for allowing ONGC to lay sub-marine pipelines through the Port Trust limits, the respondent was paid compensation - scope of SCN - Held that:- The show cause notice was issued to the respondent, seeking for confirmation of the service tax demand under Port Services. For the first time, Revenue through this present appeal has raised a new ground regarding classification of service under the taxable entry of Renting of Immovable Property Service. Since classification under such service was never the subject matter of dispute before the lower authority and no specific show cause notice was issued to the respondent, alleging classification under such service, the Revenue is not permitted to take such new stand for deciding the appeal in its favour. Appeal dismissed - decided against Revenue.
|