https://www.taxtmi.com/caselaws?id=373614 The tribunal upheld the demand for service tax on transportation charges from Kolkata to Jaipur due to discrepancies in evidence of centralized registration. The appellant's reliance on a circular for double taxation was dismissed for lack of conclusive proof. The tribunal rejected the argument that the demand for service tax was time-barred. Insufficient evidence of centralized registration led to the confirmation of the service tax demand. The penalty for non-payment was not imposed as the appellants had paid the tax with interest. The tribunal ruled out cenvat credit due to lack of proof of service tax payment, partially allowing the appeal. en-us Tue, 15 Jan 2019 00:00:00 +0530 Thu, 17 Jan 2019 08:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373614 The tribunal upheld the demand for service tax on transportation charges from Kolkata to Jaipur due to discrepancies in evidence of centralized registration. The appellant's reliance on a circular for double taxation was dismissed for lack of conclusive proof. The tribunal rejected the argument that the demand for service tax was time-barred. Insufficient evidence of centralized registration led to the confirmation of the service tax demand. The penalty for non-payment was not imposed as the appellants had paid the tax with interest. The tribunal ruled out cenvat credit due to lack of proof of service tax payment, partially allowing the appeal. Case-Laws Service Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373614