Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 1051 - AT - Service TaxTelecommunication service - non receipt of consideration for services rendered - Wrong availment of CENVAT Credit - non consideration of all pleas of assessee - Violation of principle of natural justice - Held that:- during the period for which these demands have been confirmed, the service tax payable on the basis of the amount realized was more than the service tax actually paid. It is considered that assessee's contentions for demand of service, education cess or CENVAT credit were not considered - Matter remanded back for de novo adjudication - Decided in favour of assessee.
|