https://www.taxtmi.com/caselaws?id=362714 Service tax paid under a bona fide mistaken belief and CENVAT credit availed for the same period were treated as revenue-neutral, so the amount already paid could be adjusted against the demand. The Tribunal did not finally decide whether the service was an intermediary service, but held that the Revenue suffered no loss on the facts presented and that the impugned demand and equal penalty could not be sustained merely on the mistaken availment. The order disallowing CENVAT credit and confirming tax with penalty was therefore set aside. en-us Tue, 12 Jun 2018 00:00:00 +0530 Mon, 02 Jul 2018 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362714 Service tax paid under a bona fide mistaken belief and CENVAT credit availed for the same period were treated as revenue-neutral, so the amount already paid could be adjusted against the demand. The Tribunal did not finally decide whether the service was an intermediary service, but held that the Revenue suffered no loss on the facts presented and that the impugned demand and equal penalty could not be sustained merely on the mistaken availment. The order disallowing CENVAT credit and confirming tax with penalty was therefore set aside. Case-Laws Service Tax Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362714