https://www.taxtmi.com/caselaws?id=449223 The Customs, Excise & Service Tax Appellate Tribunal's decision regarding the appellant's retention of service tax was overturned. The Tribunal initially found the appellant retained Rs.15,75,182 unlawfully. However, evidence showed the appellant had paid the disputed amount to the Department by 2013. Consequently, the demand of Rs.38,53,951 was set aside. The matter concerning business auxiliary service was remitted for further adjudication, with the Tribunal's findings on the retention issue quashed. All pending miscellaneous applications were closed without costs. en-us Thu, 14 Dec 2023 00:00:00 +0530 Thu, 08 Feb 2024 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449223 The Customs, Excise & Service Tax Appellate Tribunal's decision regarding the appellant's retention of service tax was overturned. The Tribunal initially found the appellant retained Rs.15,75,182 unlawfully. However, evidence showed the appellant had paid the disputed amount to the Department by 2013. Consequently, the demand of Rs.38,53,951 was set aside. The matter concerning business auxiliary service was remitted for further adjudication, with the Tribunal's findings on the retention issue quashed. All pending miscellaneous applications were closed without costs. Case-Laws Service Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449223