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2013 (10) TMI 957 - CESTAT AHMEDABADWaiver of pre deposit - Retreating of old tyres - Held that:- The appellants are carrying out retreading of old tyres used in motor vehicles. Revenue proceeded against the appellants on the ground that they were not including the value of materials such as tread rubber, cushion gum, vulcanizing solution, which were used/consumed in the activity of retreading/reconditioning of tyres in the value of taxable services for the purpose of payment of Service Tax - There are contrary decisions on the issue, the assessee cannot be faulted with, for his entertaining a bonafide belief about the valuation of such services and his contention for granting waiver of pre-deposit. We find that appellant has made out a prima facie case for the waiver of amounts involved - Following decision of Chakita Ranjini Udyam Versus Commissioner of Central Excise, Customs & Service Tax, Mysore [2009 (3) TMI 135 - CESTAT, BANGALORE] - Therefore, appellants are entitled for the benefit of the Notification No. 12/2003 - stay granted.
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