https://www.taxtmi.com/caselaws?id=398358 The Tribunal ruled in favor of the appellant, a PSU engaged in coal mining, in a case concerning service tax liability under reverse charge for the FY 2012-13. Despite the Department's rejection of payment evidence, including tax challans, the Tribunal accepted evidence from the CBEC website and a certificate from the service provider confirming full tax deposit. As the service tax had already been paid, the demand was set aside, and the appeal was allowed with consequential relief. The Tribunal found no loss to the revenue and ruled in favor of the appellant, setting aside the demand for service tax, interest, and penalty. en-us Fri, 04 Sep 2020 00:00:00 +0530 Wed, 17 Feb 2021 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398358 The Tribunal ruled in favor of the appellant, a PSU engaged in coal mining, in a case concerning service tax liability under reverse charge for the FY 2012-13. Despite the Department's rejection of payment evidence, including tax challans, the Tribunal accepted evidence from the CBEC website and a certificate from the service provider confirming full tax deposit. As the service tax had already been paid, the demand was set aside, and the appeal was allowed with consequential relief. The Tribunal found no loss to the revenue and ruled in favor of the appellant, setting aside the demand for service tax, interest, and penalty. Case-Laws Service Tax Fri, 04 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398358