https://www.taxtmi.com/caselaws?id=433496 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and granting the appellant consequential benefits. The Tribunal held that debiting the amount in the profit and loss account did not amount to indirect passing of the burden to customers. It emphasized that the appellant did not charge the disputed service tax in their invoices and paid the amount under protest before the show cause notice. The Tribunal imposed a cost of Rs. 2,000 on the appellant's Chartered Accountant for improper dressing, directing payment to the 'Prime Minister Cares Fund' within 15 days. en-us Mon, 30 Jan 2023 00:00:00 +0530 Tue, 31 Jan 2023 22:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433496 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and granting the appellant consequential benefits. The Tribunal held that debiting the amount in the profit and loss account did not amount to indirect passing of the burden to customers. It emphasized that the appellant did not charge the disputed service tax in their invoices and paid the amount under protest before the show cause notice. The Tribunal imposed a cost of Rs. 2,000 on the appellant's Chartered Accountant for improper dressing, directing payment to the 'Prime Minister Cares Fund' within 15 days. Case-Laws Service Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433496