Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1232 - AT - Service TaxDemand of Service tax - short term accommodation services - the contention of the appellant in respect of the same was that the tariff was less than ₹ 1,000/- per room per day in respect of the said services and there were exemption under N/N. 31/2011 dated 25th April, 2011 for tariff billow ₹ 1,000/- and exemption resulted in nil rate of duty - HELD THAT:- The learned Commissioner (Appeals) has not rejected the ledgers maintained. Further, learned Commissioner (Appeals) should have verified the said ledgers & vouchers and satisfied himself than believe in the information available on the website. The said observation are unsustainable in the absence of any credible evidence relied upon by the learned Commissioner (Appeals) - appeal allowed - decided in favor of appellant.
|