TMI Blog2016 (10) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices - rent for another plant or same manufacturer - software development - services received in R&D centre - royalty services - ISO Certification services - invoice not produced - Registration number of service provider not indicated in the invoice - Held that: - no manufacture can be carried out without the very essential services of insurance, hiring of space supported by rent payment, man-po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equal amount of penalty of the tax liability imposed. Appeal disposed off - decided partly in favor of appellant. - E/41537/2014 - Final Order No. 41309/2016 - Dated:- 28-7-2016 - Shri D.N. Panda, Judicial Member For the Appellant Shri C. Seethapathy, Advocate For the Respondent Shri B. Balamurugan, AC (AR) ORDER Appellant s contention is that services hereinafter mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue on the other hand sys that appropriate disallowance has been made by the authority below after considering no relevancy of such services for the output manufactured by them. 3. Heard both sides and perused the record. 4. It is strange to believe Revenue s contention for the reason that no manufacture can be carried out without they very essential services of insurance, hiring of spa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Services availed in respect of which service tax was paid on rent paid for the same. Appellant is liable to discharge the tax liability on that count with interest. 5. There shall be no penalty except equal amount of penalty of the tax liability on the Guest House Services availed due to disallowance of service tax credit. 6. With the aforesaid conclusion, appeal is allowed to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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