Service tax demand against public sector undertaking upheld, but ...

Public sector undertaking's service tax demand upheld but penalties waived. CENVAT credit eligibility cited for revenue neutrality.

Case Laws Service Tax

July 15, 2024

Service tax demand against public sector undertaking upheld, but penalties waived u/s 80 of Finance Act, 1994 considering revenue neutrality as service tax paid would be eligible for CENVAT credit, following HUDCO case; appeal dismissed as no substantial question of law arose from discretionary order based on factual finding of revenue neutrality.

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Service tax demand against public sector undertaking upheld, but ...

Public sector undertaking's service tax demand upheld but penalties waived. CENVAT credit eligibility cited for revenue neutrality.

Case Laws Service Tax

July 15, 2024

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