Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 73 - AT - Service TaxClaim for relief under Not. No.32/2004-ST under which liability to tax under GTA service is abated up to 75% subject to, the condition that the GTA had not availed CENVAT credit on inputs and capital goods – since appellants have produced documentary evidence to establish their entitlement of the disputed relief, matter remanded to original authority for fresh decision – bonafide belief that tax was not due, penalty u/s 76 set aside – but penalty u/s 77 is sustained for failure to file return
|