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2010 (12) TMI 328 - AT - Service TaxDemand - In the present case, the appellants undisputedly have taken the credit based on invoices from the service provider and without making payment of service charges and service tax - There is no allegation or finding that the provider of service from whom the appellants have received the services are not genuine or that they are not registered with the excise department - During the interim period i.e. between the date of taking credit and the date of payment to the service provider, the appellants have enjoyed the monetary benefit and therefore the demand of interest for this period as held by the original authority deserves to be upheld - Denial of credit set aside while confirming Interest and penlty.
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