https://www.taxtmi.com/caselaws?id=442562 The Tribunal allowed both appeals, setting aside the demand of service tax on the 85% amount collected from ultimate customers. It held that as the appellant was providing only one service, the demand was not sustainable under the provisions of sub-rule (2) of Rule 6 of Cenvat Credit Rules, 2004. The Tribunal also considered the appellant's reliance on Circular No. 341/43/96-TRU and rejected the Revenue's arguments based on Circular No. 96/7/2007-ST. The orders-in-original were set aside, and the demand of Rs.4,90,25,118/- along with associated interest and penalties was annulled. en-us Tue, 29 Aug 2023 00:00:00 +0530 Tue, 05 Sep 2023 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442562 The Tribunal allowed both appeals, setting aside the demand of service tax on the 85% amount collected from ultimate customers. It held that as the appellant was providing only one service, the demand was not sustainable under the provisions of sub-rule (2) of Rule 6 of Cenvat Credit Rules, 2004. The Tribunal also considered the appellant's reliance on Circular No. 341/43/96-TRU and rejected the Revenue's arguments based on Circular No. 96/7/2007-ST. The orders-in-original were set aside, and the demand of Rs.4,90,25,118/- along with associated interest and penalties was annulled. Case-Laws Service Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442562