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2010 (1) TMI 265 - HC - Service TaxBusiness Auxiliary Services – Suppressing of facts – The activity of the respondent assessee namely, activity of enhancing the acidic value of humic acid supplied to the assessee by its sister concern on job work, by collecting the process charges for the period from 10.09.2004 to 28.02.2005 was liable to service tax in terms of the provisions of Section 11A of the Act, on the premise that there was suppression of facts on the part of the assessee. held that-suppression not attributable for period prior to the issue of notification- impugned order sustainable-appeal is dismissed.
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