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2022 (10) TMI 805 - AT - Service TaxBenefit of Exemption - Notification No. 20/2003-ST - services under a contract with Transport Department Government of Gujarat for Repairs and Maintenance service of computerized system installed at the RTO check post from 03.12.2003 - HELD THAT:- It is seen that the Notification No. 20/2003-ST provides exemption only to maintenance or repair of computers, computer systems or computer peripherals. The AVETCS systems can by no means be called computers, computer systems or computer peripherals. The mere fact that the AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals. In these circumstances, it is not that the appellant is entitled to the benefit of Notification No. 20/2003-ST and consequently, the appeal on this ground is dismissed. Imposition of penalty - payments for the period September, 2006 to March, 2007 and April, 2007 to June, 2007 - HELD THAT:- The payments of service tax were made only after the initiation of preventive inquiry on 20.07.2007 and hence they cannot be treated as payments made during the normal course or prior to search conducted and therefore, the appellant’s' contention in this regard does not merit consideration - penalty upheld. Appeal dismissed.
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