https://www.taxtmi.com/caselaws?id=95 The appeal before the Appellate Tribunal CEGAT, Kolkata pertained to the alleged non-payment of service tax by the appellants on services provided to customers from July 1994 to September 1998. The appellant's arguments against the levy of service tax on cancelled bills and un-realized amounts were considered, along with references to relevant provisions of the Finance Act, 1994. The matter was remanded to the original adjudicating authority for a fresh decision, allowing the appellants to present their case and challenge the imposition of personal penalty and interest. en-us Wed, 11 Dec 2002 00:00:00 +0530 Thu, 03 Jul 2008 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95 The appeal before the Appellate Tribunal CEGAT, Kolkata pertained to the alleged non-payment of service tax by the appellants on services provided to customers from July 1994 to September 1998. The appellant's arguments against the levy of service tax on cancelled bills and un-realized amounts were considered, along with references to relevant provisions of the Finance Act, 1994. The matter was remanded to the original adjudicating authority for a fresh decision, allowing the appellants to present their case and challenge the imposition of personal penalty and interest. Case-Laws Service Tax Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95