https://www.taxtmi.com/caselaws?id=334471 The Tribunal set aside the Order-in-Appeal and allowed the appeal, ruling that the demand under the proviso to Section 73 was unsustainable as there was no evidence of the appellant's intention to evade Service Tax. The appellant, eligible for Cenvat Credit as a service receiver, successfully argued against the Revenue's claim. The interpretation of Section 66A and Taxation of Services Rules was pivotal in the decision, emphasizing the necessity of proving intent to evade tax for invoking legal provisions. en-us Thu, 03 Nov 2016 00:00:00 +0530 Thu, 22 Dec 2016 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334471 The Tribunal set aside the Order-in-Appeal and allowed the appeal, ruling that the demand under the proviso to Section 73 was unsustainable as there was no evidence of the appellant's intention to evade Service Tax. The appellant, eligible for Cenvat Credit as a service receiver, successfully argued against the Revenue's claim. The interpretation of Section 66A and Taxation of Services Rules was pivotal in the decision, emphasizing the necessity of proving intent to evade tax for invoking legal provisions. Case-Laws Service Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334471