Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 934 - HC - Service TaxAbatement claim - receipt of payment after 1.6.2007 - whether the Tribunal was right in allowing the appeals filed by the assessee without verifying the claim of the assessee that they completed the services prior to 01.6.2007 and consequently, they are entitled for abatement? - Held that:- The matters are remanded to the Adjudicating Authority to verify as to whether the assessee is entitled to the benefit of the decision of the Hon’ble Supreme Court in the case of Larsen & Toubro Limited [2015 (8) TMI 749 - SUPREME COURT] and examine as to whether the assessee has completed the services prior to 01.6.2007 though payments were received by the assessee after the said date - appeal allowed by way of remand.
|