Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 86 - CESTAT NEW DELHICredit availed on mobile phones u/r 3(6) by Tour operator for period April to Sept. 2004 – held that, since CCR came into force w.e.f. 10.9.04 appellant could not be saddled with any liability in terms of CCR so penalty u/r 15 CCR is set aside – for the bills pertaining to period subsequent to 10.9.04 when the CCR came into force, matter requires verification by adjudicating authority – but penalty u/s 76 Finance Act is justified as credit is admissible only on telephone installed in premises
|