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2018 (11) TMI 527 - AT - Service TaxBenefit of abatement denied - GTA Service under reverse charge mechanism - abatement denied on the ground that respondent did not submit documents establishing non-availment of Cenvat Credit by the service providers - Held that:- It could not emerge from the record of the appeal that during the relevant period, respondent had paid Service Tax of ₹ 13,76,166/- under Reverse Charge for GTA Service - during the relevant period covered by the appeal, Appellant paid Service Tax of ₹ 10,692/-. There is no basis for the demand of Service Tax of ₹ 38,90,241/ - appeal dismissed - decided against Revenue.
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