2001 (8) TMI 4 - AT - Service Tax

Summary

The Appellate Tribunal CEGAT (Mumbai) allowed the appeal by granting waiver of pre-deposit of service tax confirmed at Rs. 4,32,375. The appellant filed a refund claim after realizing that the burden of service tax had not been passed on to customers. The Tribunal's judgment in a similar case was considered, and the appeal was allowed with the department being allowed to verify the credit notes issued by the appellant.