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2018 (9) TMI 1497 - AT - Service TaxManpower Supply Service/Security Agency Service - Reverse charge mechanism - CENVAT credit on the services - revenue neutral situation - Held that:- Admittedly tax cannot be demanded or collected without any authority of law - When an appellant pleads that there is no loss to the Revenue, there can also be no case for suppression or fraud since admittedly the appellant has paid the duty along with interest on being pointed out which fact becomes evident from the fact that the adjudicating authority has appropriated the duty and interest paid by the assessee - demand set aside - appeal allowed.
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