Demand of duty on vocational coaching service and on excess ...
Penalty on Vocational Coaching Services Deemed Harsh; Duty Already Paid Despite Input Service Credit Limit Breach.
February 6, 2015
Case Laws Service Tax AT
Demand of duty on vocational coaching service and on excess utilization of input service credit beyond the limit of 20-% of service tax payable on output service - once duty has been paid by the appellants, imposition of penalties is harsh and not warranted - AT
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