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2011 (2) TMI 728 - AT - Service TaxCenvat credit - whether the respondents are liable to pay service tax on GTA only by cash or from PLA and not from Cenvat Credit Account for the period from January, 2005 to March, 2006 - Tribunal has found that prior to Notification No.10/2008-CE (NT) dated 1.3.2008, a person who is liable to pay service tax on goods transport agent service in terms of section 68 (2) of the Finance Act 1994 and is not actual service provider, can utilize credit for payment of tax on such services - Hence, find that issue is no more resintegra and admittedly the period involved in this case is prior to 1.3.2008 - Decided in favour of assessee.
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