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2018 (12) TMI 16 - AT - Service TaxTransportation of the goods by road - Reverse Charge Mechanism - non-payment of service tax - eligibility for N/N. 34/2004-ST dated 03.12.2004 - Held that:- The appellant is claiming the benefit of exemption Notification; it is for them to prove that the benefit of this notification is available to them. In case of any doubt, the benefit of doubt will go to the Revenue. In this case the appellant has produced no proof to substantiate their claim that they are eligible for the exemption notification either before the Original Authority or before the First Appellate Authority or even in this appeal - appellant is not eligible for exemption notification - demand upheld - appeal dismissed - decided against appellant.
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