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2022 (10) TMI 381 - AT - Service TaxLevy of service tax - abated portion of turnover or incorrect calculation along with penalty - HELD THAT:- The rejection of the claim of abatement for material component by the court below is against Valuation Rules and facts on record. Further, it is found that the appellant had provided calculation of their admitted tax at Rs.2,24,763/-, which has been taken notice of, in para 12 of the impugned order-in-appeal. However, calculation has been rejected on flimsy ground. This calculation of tax payable at Rs.2,24,763/-, which has been calculated as per Service Tax (Determination Value) Rules, 2006, as amended from time to time, is accepted. Further, liability to pay tax has been correctly calculated as per notification no.30/2012-ST, under which the appellant is required to pay only 50% of the service tax liability and the balance 50% is payable by the recipient of the service being Corporate entity. The appeal is allowed.
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