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2017 (11) TMI 344 - AT - Service TaxGTA service - N/N. 34/2004-S.T., dated 3-12-2004 - Held that: - the exemption is only available on first voucher and not on subsequent vouchers - In the instant case, the lower authorities have already disallowed the claim on the vouchers which are in numbers but each below ₹ 1500/-. Thus the order appears reasonable as per the Golden Rule of Interpretation for the reason that in the said N/N. 30/2004 the word “a” transaction is already mentioned. Penalty u/s 76 - Held that: - In the instant case, the Appellate authority has already cancelled the another penalty. When it is so, then we find no reason to interfere with the order impugned which is hereby sustained along with the reasons mentioned therein. Appeal dismissed - decided against appellant.
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