https://www.taxtmi.com/caselaws?id=377209 Services rendered to international organisations connected with the United Nations were treated as covered by the applicable exemption notifications, so the service tax demand, with consequential interest and penalty on that count, was set aside. Where Cenvat credit attributable to exempted services had been reversed with interest before the show cause notice, the statutory bar under section 73(3) of the Finance Act, 1994 applied, making a notice unnecessary for that amount and rendering penalty unsustainable. The reversal with interest was sustained, but the related penal consequence was deleted. en-us Thu, 21 Feb 2019 00:00:00 +0530 Tue, 26 Mar 2019 06:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377209 Services rendered to international organisations connected with the United Nations were treated as covered by the applicable exemption notifications, so the service tax demand, with consequential interest and penalty on that count, was set aside. Where Cenvat credit attributable to exempted services had been reversed with interest before the show cause notice, the statutory bar under section 73(3) of the Finance Act, 1994 applied, making a notice unnecessary for that amount and rendering penalty unsustainable. The reversal with interest was sustained, but the related penal consequence was deleted. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377209