Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 958 - AT - Service TaxSite Formation & Clearance services - Supply of Tangible Goods for Use - short payment of service tax - Held that: - on a specific query from bench, non-production of duty paying documents was affirmed nor the same are produced before us to come to any conclusion. The adjudicating authority was correct in denying the CENVAT credit - penalty rightly imposed under the provisions of Section 78 of the FA, 1994 as appellant is not able to convince us that there a bonafide belief in non/short payment of government dues - demand upheld - appeal dismissed - decided against assessee.
|