https://www.taxtmi.com/caselaws?id=365020 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal in the case concerning the recovery of service tax and imposition of penalty. The appellant's failure to maintain separate accounts for common input services was the central issue. The Tribunal found insufficient evidence to support the demand for service tax on road construction services, emphasizing the importance of proper investigation and evidence before confirming such demands. The appellant's contention that they did not avail credit on input services related to road construction and the lack of evidence specifying the services on which credit was taken and utilized played a crucial role in the Tribunal's decision. en-us Mon, 23 Jul 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365020 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal in the case concerning the recovery of service tax and imposition of penalty. The appellant's failure to maintain separate accounts for common input services was the central issue. The Tribunal found insufficient evidence to support the demand for service tax on road construction services, emphasizing the importance of proper investigation and evidence before confirming such demands. The appellant's contention that they did not avail credit on input services related to road construction and the lack of evidence specifying the services on which credit was taken and utilized played a crucial role in the Tribunal's decision. Case-Laws Service Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365020