https://www.taxtmi.com/caselaws?id=30392 A service tax pre-deposit dispute concerned ineligible input credit taken by a service recipient on subcontracted repairs and maintenance services. The Tribunal observed that the recipient's end cannot be used to reassess tax liability already discharged by the subcontractor, and that denying credit in this manner would effectively reclassify the supplier's services. As the assessee had already deposited 50% of the assessed tax and penalty, the Tribunal found a prima facie case for relief, waived the balance pre-deposit and penalty, and stayed recovery pending disposal of the appeal. en-us Thu, 28 Feb 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30392 A service tax pre-deposit dispute concerned ineligible input credit taken by a service recipient on subcontracted repairs and maintenance services. The Tribunal observed that the recipient's end cannot be used to reassess tax liability already discharged by the subcontractor, and that denying credit in this manner would effectively reclassify the supplier's services. As the assessee had already deposited 50% of the assessed tax and penalty, the Tribunal found a prima facie case for relief, waived the balance pre-deposit and penalty, and stayed recovery pending disposal of the appeal. Case-Laws Service Tax Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30392