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2017 (5) TMI 447 - AT - Service TaxLevy of penalty - amount of CENVAT credit reversed but without interest - credit of service tax paid under reverse charge mechanism - service provider should have paid 25% service tax whereas the service provider has paid 100% of service tax; and the service receiver, the appellant has taken cenvat credit of entire amount of said service tax paid by the service provider - Held that: - When the assessee appellant has not paid the interest part of the demand confirmed by the lower revenue authorities, there is no merit in this appeal for setting aside the penalties imposed by the lower revenue authorities - penalties upheld - decided against assessee.
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