Service Tax Order Set Aside as Authorities Cannot Choose Rule 6(3) Option for Assessee

Tiara Advertising Vs Union of India (Telangana High Court) The writ petition challenged the Order-in-Original dated 30.01.2017 passed by the Commissioner of Service Tax, Hyderabad, imposing tax and penalties on the petitioner for alleged irregular availment of CENVAT Credit. The petitioner, an advertisement booking agency engaged in booking advertising space in print and electronic media, was issued a show-cause notice on 19.04.2016 for the period from 01.10.2010 to 31.03.2015 alleging irregular availment of CENVAT Credit on certain input services. The petitioner replied to the notice, but the...