2016 (10) TMI 1092

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R Appellant says that due to confusion in the application of the law, the input credit taken was on service tax paid in respect of hall rent and hiring of meeting place in a hotel. When it was pointed out that no such credit is admissible, appellant reversed that. In such circumstance, levy of penalty is unwarranted. 2. Revenue opposes the above proposition. 3. The appellate order now....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... availing of services of the service of contractor for clearing of the jungle to accommodate the vehicle for transportation of the materials of the factory is concerned, the authority could not appreciate the necessity of such parking place for the vehicles. 8. Appellant is correct when Paragraph 9(v) at Page 10 of the appellate order is read. 9. Revenue says that the authority has rig....