Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

Service Tax Case Law - The head of “Renting of immovable property” whereas the same should have been paid under “Port service”

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 173
  • Subscribe to this entry
  • Print
  • Report this post

Service Tax - appellant paid service tax under the head of “Renting of immovable property” whereas the same should have been paid under “Port service” - Service Tax paid, though not under the correct head of service, can be considered as non-payment of service tax.

HELD – the service tax paid under renting of immovable property service may be considered as payment of service tax against port service. The department is free to make their internal adjustment in the account, for that purpose, the appellant cannot be made suffered with charge of non payment of service tax. As regard penalty on the appellant, the appellant have paid entire service tax along with interest.

This is also fact that the appellant is Government of India enterprise, therefore, malafide intention to evade the payment of duty cannot be charged against the appellant - the impugned order is modified and the appeal is allowed.

Rate this blog entry:
Trackback URL for this blog entry.


  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest Wednesday, 18 September 2019

Like us on facebook

Twitter Feed

ConsultC Please find the latest presentation given to select gathering of real estate developers at Kolkata on West Bengal H… https://t.co/Uizrcczy13
ConsultC Apart from the intricacies of the Forms and constant regulatory changes, GST has a lot of other aspects. We had an… https://t.co/YB1asAgU2s
ConsultC Second Edition of our book released with latest amendments upto September, 2018 https://t.co/eOwUcNZife


304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
+91 - 079 - 40032950
This email address is being protected from spambots. You need JavaScript enabled to view it.

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.