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2011 (6) TMI 586 - AT - Service TaxWhether the service provided by the appellant as a visiting network service provider shall be treated as exempt service and Cenvat credit shall be limited to 35% - Held that:- in the case of Idea Cellular Ltd. (2009 (2) TMI 91 - CESTAT NEW DELHI). Visiting network service is exempted service for which admissibility of Cenvat credit shall be limited to 35% in respect of each return period when Cenvat credit is claimed for set off. Accordingly, liability of the appellant is to be recalculated giving set off on Cenvat credit limiting to 35% in respect of each return period. The adjudication accordingly shall end in re-computing service tax demand. Whether non-disclosure of such fact in the return shall amount to suppression - penalty - Cenvat credit of a higher amount was unduly claimed - appellant disclosed that it was under bona fide belief that service provided by the appellants as visiting network service provider was exempt and not taxable – Held that:- Failure to make such disclosure in return or submitting entire fact by any letter accompanying its return appears to be a case of wilful suppression. assessee had paid service tax correctly in terms of provisions of the Act and Rules made thereunder such declaration becomes faulty in absence of bona fide statement either on the return or made through a letter accompanying the return. penalty levied under Section 76 is confirmed. Appeal is allowed
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