https://www.taxtmi.com/caselaws?id=385181 The Tribunal set aside the service tax demand on discounts allowed to customers, inadvertent credit in books of account, and turnover achieved through the main contractor. The demand of &8377; 4,99,802/- related to discounts allowed was overturned due to lack of evidence disputing the appellant's accounts. Additionally, the demand of service tax on &8377; 37,12,000/- charged as a subcontractor was set aside based on the single transaction principle in works contract scenarios, preventing double taxation. The tax demand on the inadvertently credited amount of &8377; 17,99,839/- was also dismissed. The appellant's appeal was successful, leading to the cancellation of the demand and penalties imposed. en-us Tue, 02 Apr 2019 00:00:00 +0530 Mon, 25 Nov 2019 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385181 The Tribunal set aside the service tax demand on discounts allowed to customers, inadvertent credit in books of account, and turnover achieved through the main contractor. The demand of &8377; 4,99,802/- related to discounts allowed was overturned due to lack of evidence disputing the appellant's accounts. Additionally, the demand of service tax on &8377; 37,12,000/- charged as a subcontractor was set aside based on the single transaction principle in works contract scenarios, preventing double taxation. The tax demand on the inadvertently credited amount of &8377; 17,99,839/- was also dismissed. The appellant's appeal was successful, leading to the cancellation of the demand and penalties imposed. Case-Laws Service Tax Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385181