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2018 (12) TMI 436 - AT - Service TaxCargo Handling service - demand of accound of MPSEZ issued debit notes on account of deficiencies of service - adjustment of excess paid service tax - period November 2011 to March 2011 - Held that:- The debit notes issued were in respect of deficiency of service provided by the appellant on which on the entire value service tax was paid. Since the debit note was issued, the value of the output service stand reduced, in such case on the amount of debit note, the service tax is not payable - however, since the appellant have already paid the service tax in the entire bill value and due to deficiency in the service, the excess paid service tax is adjustable in the future liability. CENVAT Credit - denial on the ground that the appellant have taken credit on the debit notes raised by MPSEZ towards the part of service provided by 3rd party to MPSEZ - Held that:- Since the appellant invoice is inclusive of service provided by 3rd party, the MPSEZ has issued a debit note, therefore, the service for which the debit note was raised which was provided by the 3rd party is a deemed input service for the appellant - credit allowed - penalty set aside. Appeal allowed - decided in favor of appellant.
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