Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (9) TMI 262 - AT - Service TaxDemand alleging appellant as not an output service provider - explanation to the “output service” has been omitted vide Notification No. 8/2006-C.E. (N.T.), dated 19-4-2006 - It is stated that from 19-04-2006 to March 2007, the appellant did not avail fresh input service credits but used the credit for discharging the tax liability - considering Rule 2(p) and Rule 2(r), even after the omission of the explanation appellant can discharge the service tax liability by using the credit availed in spite of the fact they would not be provider of output service - prima facie, there is a strong case in favour of the appellants – stay granted
|