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2007 (12) TMI 90 - AT - Service TaxDemand, interest & penalty of equal amount imposed u/r 6 of service tax credit rules on the ground that, inadmissible credit was taken on bills issued in name of the proprietor for telephone installed at her residential address and other bills, which didn’t exist - Service Tax would be admissible on telephone installed at business premises & not at residence - however, since Tax held to be inadmissible is a little over Rs. 2,000, penalty is reduced from 5,961 to 2,000 – appeal partly allowed
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