https://www.taxtmi.com/caselaws?id=340055 The tribunal allowed the appeal by remanding the matter to the adjudicating authority for reconsideration of the CUM tax benefit and the reduced penalty under Section 78. The appellant's argument regarding the denial of CUM tax benefit was accepted, leading to a direction for reassessment. The tribunal maintained the treatment of mobilization advances taxed twice and prohibited the appellant from raising new grounds. The appeal was disposed of with instructions for reassessment, emphasizing the need to consider the CUM tax benefit and reduced penalty. en-us Thu, 09 Feb 2017 00:00:00 +0530 Tue, 14 Mar 2017 17:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340055 The tribunal allowed the appeal by remanding the matter to the adjudicating authority for reconsideration of the CUM tax benefit and the reduced penalty under Section 78. The appellant's argument regarding the denial of CUM tax benefit was accepted, leading to a direction for reassessment. The tribunal maintained the treatment of mobilization advances taxed twice and prohibited the appellant from raising new grounds. The appeal was disposed of with instructions for reassessment, emphasizing the need to consider the CUM tax benefit and reduced penalty. Case-Laws Service Tax Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340055