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2011 (10) TMI 318 - AT - Service TaxJob work for fabricating machinery service tax was demanded under category "Business Auxiliary Services" - Tax paid & and invoices issued - Revenue contended invoice issued by the job worker are not proper document for availing credit - Held That:- Statutory provisions have not been dealt carefully credit has been denied only on technical ground. There is no mention that tax has not been paid even in show cause issued there is no mention that service tax was not paid or service was not received. On merits case do not sustain. Appeal allowed with consequential relief. Proceedings against job worker fail and job workers becomes entitled to refund.
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