INTERNATIONAL TESTING CENTRE Vs. CCE

JUDGEMENT

(1.) THE authorities below have confirmed the demand of Service Tax of Rs. 5,961/ - together with interest and imposed penalty of equal amount under the provisions of Rule 6 of the Service Tax Credit Rules, 2004, on the ground that, inadmissible credit was taken on the bills issued in the name of the proprietor for telephone installed at her residential address and other bills were issued in the name of M/s Toshika International, Panchkula, which did not exist.