TMI Blog2017 (1) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... returned to them by way of credit to their account. In these circumstances it is obvious that the invoices issued and the assessment made by the appellant has not been changed. It is possible that the clients would have taken the credit of service tax shown in the invoices. The appellants have not got the invoices reassessed for the revised value. The order of the lower authority is therefore sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid to Revenue was after claiming the abatement of property tax. Revenue confirmed the service tax collected by the appellant from the clients under Section 73A(3) of the Finance Act, 1994. Interest was also confirmed and a penalty of ₹ 10,000/- was also imposed on the appellant under Section 77(2) of the said Act. The appellant before the Tribunal. 3. Learned C.A. for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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