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2018 (6) TMI 675 - AT - Service TaxCENVAT credit - duty paying invoices - invoices did not contain the mandatory details - demand of tax with interest and penalty - Held that:- Nothing is brought out from the records to show that the appellant has not availed the services or has not paid the impugned service tax amounts. The only allegation is that the required details are not reflecting from the invoices - The invoice having been supplied by the service provider, the appellant cannot be saddled with suppression of facts with intent to evade payment of service tax on this allegation. There is no evidence necessary to establish that the appellant has suppressed facts with intent to evade payment of service tax. Therefore, the equal penalty imposed cannot sustain - service tax demand with interest upheld - appeal allowed in part.
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