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2022 (3) TMI 404 - AT - Service TaxBusiness Auxiliary Services - quantification of service tax on the basis of third party evidence is not correct - extension of benefit of SSI exemption - HELD THAT:- The appellant is entitled to pay service tax on receipt basis and admittedly their gross receipt from services provided during the period under dispute is ₹ 58,451/- which is supported by their bank statement, same has not been found to be untrue by the Court below - the appellant is entitled to SSI exemption and are not liable to pay service tax for the financial year 2012-13. Appeal allowed - decided in favor of appellant.
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