2010 (2) TMI 415

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..... hat - the Head office at Kolkata was allowed to collect and pay service tax of their branch offices therefore prima facie the applicants have a strong case in their favour therefore the pre deposit of duty and penalties are waived. - ST/23/2009 - S-81/KOL/2010 - Dated:- 22-2-2010 - S/Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) REPRESENTED BY: S/Shri Shiladitya Sarkar , C .....

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..... half of all branches and site offices. The applicants availed credit in respect of the S. Tax paid by their branches at head office and paid towards the liability of S. Tax. There is no dispute regarding the eligibility of the credit. The Revenue is only denying the credit on the ground that applicant had not obtained centralized register. The contention is that as the jurisdictional Assistant Com .....

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