Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2012 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 920 - HC - Service TaxPenalty - Rule 15 of the CCR, 2004 - Held that: - Admittedly, the liability to pay penalty for the wrongful availment of the credit of service tax has been inserted under Rule 15(2) with effect from 27th February 2010. Since the dispute in the present case relates to the period prior to 27th February 2010, no fault can be found with the decision of the CESTAT in deleting the penalty - Appeal dismissed.
|