Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1369 - AT - Service TaxSale and supply of mud - demand of service tax - covered under Section 66 D of the Finance Act, 1994 - HELD THAT:- The invoices issued by the appellant which are primarily for sale and supply of mud, which activity cannot be termed as service - there is no justification for confirmation of demand on the said count. Stationery items supplied by the appellant to St. Anthony’s Sr. Secondary School - demand of service tax - lower authorities have observed that the appellant could not produce any evidence that the said receipt of ₹ 54,725/- from St. Anthony’s Sr. Secondary School was on account of supply of stationary and text books - HELD THAT:- There are no reasons to uphold the demand on the said count also, inasmuch as the revenue has also not produced any evidence to show that such receipt of amount was on account of any services provided by the appellant. Sale of stationery of text books etc. cannot by any such of imagination be considered as service liable to tax. Time Limitation - HELD THAT:- The demand is barred by limitation, inasmuch as, SCN for the period of 2011 to 2015 stands issued on 27.02.2017. Appeal allowed - decided in favor of appellant.
|