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2010 (8) TMI 543 - CESTAT, BANGALOREWaiver of pre-deposit - Commercial & industrial construction service or ‘works contract’ service - The appellant submitted that the activity carried out was a ‘works contract’ - the activity carried out by the appellant was to serve the purpose of the Petroleum Industry - Therefore, legislative intend to classify the activities of the nature carried out by the appellant serves purpose of Section 65(25b) of the Finance Act, 1994 - The benefit of doubt may also be given to him at the interim stage, we make it clear that this concession can not be granted as a matter of equity, since there is no equity about taxation when the appellant’s activities appear to fall under Section 65(25b) of the Act according to our prima facie analysis as aforesaid - Direct to deposit the money.
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