2010 (6) TMI 265 - AT - Service Tax

Valuation of Service Tax - for the appellant states that the appellants are not contesting the tax liability and they are not pressing for other points raised in the appeal except the claim for cum-tax benefit in calculating the tax amount as they have not collected tax from their customers. Held that - matter was to be remanded to lower appellate authority for limited purpose of considering claim of assessee cum tax benefit and for waiver of penalty.

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the tax liability but remanded the case to the lower appellate authority to consider the appellant's claim for cum-tax benefit and waiver of penalty under section 80. The appeal was partly allowed for this purpose.