Whether penalty is invokable if the facts were already in the knowledge of department ?
Issue Favourable to Tax Payer ?:- yes
Held - The perusal of a case records shows for the identical issue, for the period August, 2011 to February, 2012 and April 2012 to July, 2017.....
Issue Favourable to Tax Payer ?:- yes
Held - The Appellant has not discharged service tax on the fixed facility charges being of bonafide belief that the said fixed facility is installe.....
Issue Favourable to Tax Payer ?:- yes
Held - The period of dispute in the present appeal is from 01.10.2008 to 31.03.2013. The show cause notice was issued on 16.04.2014. The appellant .....
Issue Favourable to Tax Payer ?:- yes
Held - A perusal of the records makes it clear that the method of valuation adopted by the appellants and the elements of cost of processes include.....