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2018 (6) TMI 1253 - CESTAT NEW DELHIInterpretation of Statute - Rule 6 (7B) of the Service Tax Rules, 1994 - consolidated invoice issued covering all the transactions in a particular month - Whether law permits different service tax liability of the banks in case of its transaction with a merchant or with another scheduled bank? Held that:- It is seen that the CBEC, vide their Circular dated 05/06/2015, has instructed the field formations, for the period 16/05/2008 to 06/07/2009, to accept the consolidated invoice for purposes of levy of Service Tax. Since this is a beneficial clarification to the respondent, the benefit of such clarification is extendable to the respondent even for the disputed period. There is no infirmity in the order passed by the lower Authority in taking the view that the consolidated invoice shows the amount of consideration on which Service Tax has been paid - appeal dismissed - decided against Revenue.
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