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2018 (9) TMI 1447 - CESTAT ALLAHABADCommercial Coaching or Training - extension of cum-duty price benefit - penalty - Held that:- In appellant own case M/S NATIONAL INSTITUTE OF BANKING STUDIES & CORPORATE MANAGEMENT VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, NOIDA AND VICE-VERSA [2018 (7) TMI 1290 - CESTAT ALLAHABAD], where it was held that while calculating duty demand, the benefit of cum-duty has to be extended to the assessee. Demand is confirmed on merits, but matter remanded to the Lower Authorities for re-quantification of the demand by extending the benefit of cum-duty price to the assessee. Appeal disposed off.
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