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2013 (12) TMI 1012 - CESTAT MUMBAIWaiver of pre deposit - Demand of service tax - Tax on postage charges - Rule 5(1) of the Service Tax Valuation Rules, 2006 - Held that:- provisions of Rule 5(2) of Service Tax Valuation Rules, 2006 and the Indian Post Office Act, 1898 are satisfied that the applicant are not liable to pay service tax on this postage charges. Therefore, prima facie the applicants have made out a case for 100% waiver of pre-deposit. Accordingly, we waive the requirement of balance amount of service tax, interest and various penalties under the Finance Act, 1994 and stay recovery thereof during the pendency of the appeal - Stay granted.
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