TMI Blog2019 (5) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT CHENNAI] wherein the Tribunal relies on the Hon ble Supreme Court Judgment in the case of UNION OF INDIA AND ANR. VERSUS M/S. INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS PVT. LTD. [ 2018 (3) TMI 357 - SUPREME COURT] . In that case it was held that the service tax on visiting charges is not payable in the case of Architect Service. Demand set aside - appeal allowed - decided in favor o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai). 3. Sh. G. Jha Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records. We find that the issue is covered by the judgments of Swaminathan Associates (Supra) wherein the Tribunal relies on the Hon ble Supreme Court Judgment in the case of Intercontinental Consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to penalties, we note that the issue involved interpretation which came to be settled only by the above ruling of the Hon ble Supreme Court and therefore no suppression, fraud, etc., could be attributed to the assessee. Hence, the penalties imposed cannot be sustained for which reason we set aside the same. 7. The appeal is partly allowed on the above terms. 5. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
