https://www.taxtmi.com/caselaws?id=244771 The Tribunal ruled in favor of the appellant, allowing credit for Service Tax paid to the Revenue but disallowing credit for payments made before the introduction of Section 66A. The decision confirmed a substantial Service Tax demand and penalty imposition. The Tribunal emphasized the revenue-neutral situation, where the appellant had paid the tax in question, and the law clarified by the Bombay High Court supported the appellant's position. It held that the Authority cannot change the grounds for denial of credit from those alleged in the show cause notice. The Tribunal waived the pre-deposit condition for Service Tax and penalties, staying recovery during the appeal process for a prompt final decision. en-us Tue, 12 Mar 2013 00:00:00 +0530 Fri, 07 Mar 2014 08:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244771 The Tribunal ruled in favor of the appellant, allowing credit for Service Tax paid to the Revenue but disallowing credit for payments made before the introduction of Section 66A. The decision confirmed a substantial Service Tax demand and penalty imposition. The Tribunal emphasized the revenue-neutral situation, where the appellant had paid the tax in question, and the law clarified by the Bombay High Court supported the appellant's position. It held that the Authority cannot change the grounds for denial of credit from those alleged in the show cause notice. The Tribunal waived the pre-deposit condition for Service Tax and penalties, staying recovery during the appeal process for a prompt final decision. Case-Laws Service Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244771