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2016 (7) TMI 1177 - AT - Service TaxLevy of penalty - It was contended that on merits Appellant had a good case, but to buy peace this issue was not agitated on merits and amount along with interest was paid. - issues pertaining to eligibility of Cenvat Credit - duty paying documents - invoices in the name of head office - Held that:- So far as non-imposition of penalty for credits taken with respect to telephonic services and certain improper documents in the name of head office it is observed that Appellant is not contesting those issues and have paid these amounts. Penalties imposed under Section 78 of the Finance Act, 1994 is required to be set aside as there are conflicting case laws on these issues. - No penalty - Decided in favor of assessee.
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