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.
View Source