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<h1>Tribunal overturns Commissioner's order on service tax & penalty for GTA services</h1> The Tribunal allowed the appeal, overturning the Commissioner (Appeals) order demanding service tax and penalty for GTA services paid using cenvat credit ... Demand of service tax and imposition of penalty - Recipient of GTA services - dispute relates to use of cenvat credit account for the purpose of paying service tax on GTA services availed by them as recipient - issue decided in favour of the assessee by Hon'ble High Court in the case of Nahar Industrial Enterprises Ltd (2010 -TMI - 207889 - PUNJAB AND HARYANA HIGH COURT) holding that the recipient of GTA services can utilize cenvat credit account for paying service tax. The appeal was against the order of the Commissioner (Appeals) regarding payment of service tax on GTA services using cenvat credit account. The Commissioner (Appeals) had upheld the demand for service tax and penalty. The Tribunal set aside the order, allowing the appeal in favor of the assessee based on a similar case decided by the High Court.