https://www.taxtmi.com/caselaws?id=768014 CESTAT Allahabad held that SCN under Section 73 was unwarranted when tax liabilities were self-assessed and declared in ST-3 returns. Service tax demand based on Balance Sheet turnover figures was unsustainable without proper investigation. Demand on RCM services was not justified due to revenue neutrality as appellant claimed corresponding CENVAT credit. Services used for business promotion qualified as input services, making credit admissible. Penalties under Section 78 and personal penalty on Assistant Vice President were not imposable as no evasion was established. Late fee demand lacked statutory provision for SCN issuance. Appeal allowed with all demands and penalties set aside. en-us Wed, 26 Mar 2025 00:00:00 +0530 Sat, 29 Mar 2025 08:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768014 CESTAT Allahabad held that SCN under Section 73 was unwarranted when tax liabilities were self-assessed and declared in ST-3 returns. Service tax demand based on Balance Sheet turnover figures was unsustainable without proper investigation. Demand on RCM services was not justified due to revenue neutrality as appellant claimed corresponding CENVAT credit. Services used for business promotion qualified as input services, making credit admissible. Penalties under Section 78 and personal penalty on Assistant Vice President were not imposable as no evasion was established. Late fee demand lacked statutory provision for SCN issuance. Appeal allowed with all demands and penalties set aside. Case-Laws Service Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768014