2007 (4) TMI 40 - AT - Service Tax

Penalty(Service tax) Alleged that appellant is not registered for the Mandap keeper service and subsequently on the direction of department officer the respondent get them registered and pay service tax Held that there reasonable cause so waiver of penalty is sustainable

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the Revenue's appeal, remanding the case to the lower authority for a clear conclusion on the liability for service tax under Rule 2(d)(iv) of the Service Tax Rules, 1994. The service recipient may be liable if the service provider is from a country outside India and the service is received in India. The lower authority's order should be self-speaking and in accordance with the law.