Relief to DLF Home Developers, Mere Registration, non payment of Service Tax cannot be a reason to allege Suppression: CESTAT sets aside Penalty on Preferential Location Services [Read Order]

By Yogitha S. Yogesh - On November 2, 2023 1:00 pm - 2 mins read
DLF Home Developers - of Service Tax - CESTAT - Preferential Location Services - taxscan

In a ruling in favour of DLF Home Developers, the Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that mere non-registration, non-payment of service tax cannot be a reason to allege suppression and set aside the penalty on Preferential Location Services. The appellants are providing Business Auxiliary Services, Business Support…

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