Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 625 - CESTAT MUMBAIService tax demand - appellant had collected the service tax from their customers but has not remitted the same to the department – Held that:- The question of showing any leniency would not arise at all - appellant has played a fraud on the exchequer and any leniency would send wrong signals which should be avoided. CENVAT credit – matter remanded back to the adjudication as to the claim of the CENVAT credit facility - even after allowing the margin for eligible credit, there is a differential tax to be paid by the assessee. One third amount of duty ordered to be submitted – appellant eligible to examination of Cenvat credit would be admitted on the production of satisfactory evidence by the appellant. - Decided against the assessee.
|