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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

CENVAT Credit - input services for providing output service ...


Appellant's Service Tax Error: Collected and Paid Instead of Recipient; Extended Period Demand Not Valid.

July 12, 2018

Case Laws     Service Tax     AT

CENVAT Credit - input services for providing output service namely sponsorship service - Appellant has collected service tax wrongly from service recipient and paid to Central Government instead of the service recipient paying it directly to Central Government for sponsorship services - the demand raised for the extended period cannot sustain.

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