https://www.taxtmi.com/caselaws?id=173555 The Tribunal dismissed the Revenue's appeal against demand confirmation of Rs. 62,78,488/- with interest, as it found no non-payment of Service Tax and upheld the right of branch offices to avail credit for input services. Additionally, the Tribunal ruled that the penalty under Section 76 of the Finance Act was not applicable since there was no failure to pay Service Tax, ultimately dismissing the appeal on this issue as well. en-us Fri, 16 Aug 2013 00:00:00 +0530 Thu, 17 Sep 2015 13:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173555 The Tribunal dismissed the Revenue's appeal against demand confirmation of Rs. 62,78,488/- with interest, as it found no non-payment of Service Tax and upheld the right of branch offices to avail credit for input services. Additionally, the Tribunal ruled that the penalty under Section 76 of the Finance Act was not applicable since there was no failure to pay Service Tax, ultimately dismissing the appeal on this issue as well. Case-Laws Service Tax Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173555