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Service Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Cenvat Credit - After the whereabouts of service provider and if ...


Appellant Not Liable for Penal Action on Cenvat Credit Due to Conditional Responsibility on Service Provider's Tax Payment.

May 17, 2014

Case Laws     Service Tax     AT

Cenvat Credit - After the whereabouts of service provider and if it was found that they had not paid the tax, appellant would have reversed the credit in which case they would not be liable to penal action at all. - AT

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