2017 (1) TMI 1644 - AT - Service Tax

Monetary amount involved in the appeal - service tax demand is ₹ 1,11,038/- - Technical and Testing Service - Held that - There is absolutely no scope to consider whether such service is immuned from taxation. The only submission of the appellant is that the college is a non-profiteering organization. There appears no consideration in the Finance Act, 1994 in respect of non-profiteering concept in the taxation. Consequently, appeal is dismissed on the tax demand aspect. Penalty - Held that - When the penalty aspect is looked into, there appears no deliberate intention of the appellant when Para 15 of the adjudication order is read. Therefore, levy of penalty on the college is unwarranted in the fitness of the circumstance of the case - penalty set aside. Interest, if any, payable shall be paid by the appellant on the tax demand. Appeal allowed in part.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed a delay of 159 days in receipt of the order. The appeal was dismissed on the tax demand aspect but penalty was waived due to no deliberate intention. Interest on tax demand to be paid by the appellant. Appeal partly allowed.