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2009 (12) TMI 427 - CESTAT, BANGALOREValuation – Material Cost - Adjudicating allegations of the appellants wrongly availing exemption benefit of Notification No.12/2003-ST dated 26.2.2003 and not paying the full duty due on the photography service rendered by it during the material period, the Assistant Commissioner had confirmed demand. Abatement was allowed earlier by the Tribunal. Impugned matter before Tribunal based on Supreme Court remand direction to verify whether records of inputs used for providing service maintained. Held that – report by department that records for inputs used in photography services maintained during material period. Benefit of notification admissible. Penalty set aside.
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