Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 181 - AT - Service TaxPenalty - revenue neutral - the appellant is manufacturing the final products on which excise duty liability is discharged – Held that:- d the entire amount of service tax liability with interest after the issuance of show cause notice but before the adjudication. - The appellant can avail the CENVAT credit on the amount of service tax paid by him under reverse charge mechanism - revenue neutrality is a strong ground which can be taken for setting aside the imposition of penalty u/s 76 - penalty imposed u/s 78 also waived off – appeal allowed in the favour of assessee.
|