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2019 (2) TMI 952 - AT - Service TaxNon-payment of service tax - consideration received by them for providing taxable service of ‘Business Support Service’ during the period 2008-09 to 2011-12 - demand of service tax with interest and penalty - Held that:- The Appellate Authority has examined all the evidences placed before him and have come to a finding that the appellants were awarded the work order for supply of (or printing of) printed mark-sheet, tabulation chart, admit cards, verification cards, etc. by various Universities or Institutions directly or some contracted, such works through private firms. The assessee had also submitted confirmation letter of Universities stating that they had done printing work in the period of dispute and some work orders containing details of nature of work order done and document for making payments also stand scrutinized by him. From perusal of Profit & Loss Account, ITR, etc. it cannot be concluded rather the Bills, Work Orders, etc. produced by them clearly show that such work was awarded by Universities, Professional Exam Council, etc. who are Public Educational Institutions and not doing any commercial activities for Business or Commerce. Consequently, the appellant can also not be alleged for supporting any business activity of their clients. As regards work done for private firm M/s MCM, I find that such printing work of Universities, Exam Council, etc. was sub-contracted to them through M/s MCM. Thus, the conclusion of the Adjudicating Authority that the appellant were providing Business Support Service to these clients is unfounded and lacks support from documentary evidence. Revenue has not been able to adduce any evidence to the contrary - appeal dismissed - decided against Revenue.
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