9911796707
TMI Blog2019 (1) TMI 2028X X X X Extracts X X X X X X X X Extracts X X X X ..... CA service was not taxable at the time of provision of service, even though the payment was received subsequent to the introduction of Service Tax. Accordingly, the demand of Rs. 12,065/- is set aside. Demand of Service Tax Rs. 17,485/- in respect of services rendered by the appellant in the capacity of sub contractor - HELD THAT:- There was a circular dated 31.10.1996, according to which the sub contractor need not pay the Service Tax when the main contractor discharges the service tax on the gross value including the value of the service provided by the sub contractor. In view of the circular, the bonafide belief entertained by the appellant is correct. Therefore, the demand of Rs. 17,485/- is hit by limitation and the same is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g exemption of notification no. 59/98-ST for the period prior to 01/08/2002. 2. Shri Harish Bindumadhavan, Ld. Counsel appearing on behalf of the appellant submits that as regard demand of Rs. 12,065/- the services were provided prior to 16.10.1998 when the CA service was not under the Service Tax net. Though the payment was received subsequently, the taxability has to be decided on the date of provisions. 2.1 As regard demand of Rs. 17,485/- he submits that the appellant has provided services in the capacity of sub contractor and the main contractor M/s Deloitte Haskins Sells, Ahmedabad paid the Service Tax on the entire gross value including the value of the appellant s service. He submits that the Board has issued circular FNO. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of the service provided by the sub contractor. In view of the circular, the bonafide belief entertained by the appellant is correct. Therefore, the demand of Rs. 17,485/- is hit by limitation and the same is set aside only on time bar without going into the merit of the case. 4.2 Demand of Rs. 86,625/- was raised on the service of management consultancy service which was admittedly exempted under notification 59/98-ST and by amendment notification 15/2002-ST. Though the exemption was withdrawn by inserting the explanation but that cannot be applied retrospectively. Therefore, during the relevant period before amendment dated 01/08/2002, the service provided by CA in respect of management consultancy services was exempted. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
