https://www.taxtmi.com/caselaws?id=371573 The Tribunal set aside the demand for service tax of Rs. 27,842 for the period 2014-15, along with the penalty and interest imposed by the Commissioner under Section 76 of the Finance Act, 1994. The appellant's claim for deduction in taxable income was upheld based on evidence provided by a Chartered Accountant regarding the remittance of service tax on an advance commission from the previous year, which the Commissioner had overlooked. The Tribunal found the Commissioner's rejection of the claim on the grounds of it relating to a previous period to be unfounded, providing complete relief to the appellant. en-us Tue, 04 Dec 2018 00:00:00 +0530 Thu, 06 Dec 2018 10:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371573 The Tribunal set aside the demand for service tax of Rs. 27,842 for the period 2014-15, along with the penalty and interest imposed by the Commissioner under Section 76 of the Finance Act, 1994. The appellant's claim for deduction in taxable income was upheld based on evidence provided by a Chartered Accountant regarding the remittance of service tax on an advance commission from the previous year, which the Commissioner had overlooked. The Tribunal found the Commissioner's rejection of the claim on the grounds of it relating to a previous period to be unfounded, providing complete relief to the appellant. Case-Laws Service Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371573