https://www.taxtmi.com/caselaws?id=339379 The Tribunal held that Rule 6(1A) was not applicable as the amount in question was not paid as advance Service Tax. The demand of duty was upheld. The benefit of Rule 6(4B) was correctly applied, reducing the demand. The penalty under Section 76 was set aside under Section 80. The appeal was partly allowed, and the cross-objection by the Revenue was disposed of. en-us Fri, 10 Feb 2017 00:00:00 +0530 Mon, 06 Nov 2017 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339379 The Tribunal held that Rule 6(1A) was not applicable as the amount in question was not paid as advance Service Tax. The demand of duty was upheld. The benefit of Rule 6(4B) was correctly applied, reducing the demand. The penalty under Section 76 was set aside under Section 80. The appeal was partly allowed, and the cross-objection by the Revenue was disposed of. Case-Laws Service Tax Fri, 10 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339379