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2016 (1) TMI 197 - AT - Service TaxCENVAT Credit - credit of service tax on input service erroneously taken Canteen/Food Coupon - Invocation of extended period of limitation - Held that:- It appears that the employees had purchased food coupons from M/s. Accor Radhakrishna Corporate Services Limited. It cannot be said that the said Company had provided service to the appellant Company. - Credit cannot be allowed. The Commissioner (Appeals) observed that the appellant have not disclosed service in their returns - impugned order is modified to the extent the demand of service tax alongwith interest for the extended period of limitation is set-aside. The demand of service tax along with interest for the normal period of limitation is upheld - However, penalty is set aside - Decided partly in favour of assessee.
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