Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 992 - AT - Service TaxBusiness Auxiliary Services - It was noticed that the respondent had not amended the registration certificate to include BAS and also did not mention the same in their ST-3 returns. However, the respondent took a separate registration on 05.09.2006 in respect of BAS - Held that: - at the instance of the Central Excise Officers, they paid vide cash, the entire tax alongwith interest before issuance of the Show Cause Notice. In any event, the respondent was entitled to avail CENVAT Credit and the situation is Revenue neutral - appeal dismissed - decided against Revenue.
|