2009 (12) TMI 327

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....Y: Shri Vipul Khandhar, C.A., for the Appellant. Shri S. K. Mall, SDR, for the Respondent. [Order]. - The appeal involves a very short issue. Service tax demand has been confirmed on the value of service towards TDS for income tax purpose, contributions to PF and ESI. 2. There is no dispute as regards the liability of service tax and the appellants have already paid the full amount of ser....

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....is contention that since the issue is legal one, relief under Section 80 was warranted. 4. Learned SDR, on the other hand, submits that this issue was not raised before original adjudicating authority and therefore this claim cannot be accepted at this stage. In his rejoinder, the learned Chartered Accountant pointed out that in the ground of appeal which are re-produced by Commissioner (Appeal....

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.... that case observed that "TDS amount deducted was payable only on behalf of the appellant to the Income Tax department and while it was found that there is no justification to exclude the said amount for the purpose of service tax", as regards penalty, the Tribunal held that it was a case of pure interpretation of law as to whether the service tax was payable on the withheld TDS amount or not. I c....