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2015 (10) TMI 2159 - AT - Service TaxLiability of Service Tax – Management and Business Consultancy - Appellant discharged liability along with interest; penalties pleaded to be set aside – Further contended that appellant can avail CENVAT Credit and liability needs to be discharged under Reverse Charge Mechanism – Held That:- Services received by appellant from their associates was utilized for manufacturing of final products have been discharged off the central excise duty - Appellant could have taken credit of service tax paid under Reverse Charge Mechanism; penalties imposed are unwarranted and provisions of section 80 should have been invoked – Decision made in the case of Essar Steel Ltd. [2008 (11) TMI 105 - CESTAT, AHMEDABAD] followed – Decided in favour of Appellant.
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