2007 (12) TMI 90

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..... esidential 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 - ST/485/2007 - 1835/2007-SM(BR)(PB), - Dated:- 17-12-2007 - MS. JYOTI BALASUNDARAM, VICE-PRESIDENT [Or .....

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..... Tax is admissible on the telephone installed at her residence which business premises existed and , where the business of testing in a lab was carried out. The Service Tax would be admissible on telephone installed at the business premises and not at the residence. Therefore, the credit availed on payments made for bills issued for Rs. 2223/- is not admissible to the appellant. However, credit .....

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