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2014 (4) TMI 684 - AT - Service TaxWaiver of predeposit of interest - demand of interest - appellant submitted that they have erroneously paid the tax on reimbursement of administrative charges which is not warranted - man power recruitment or supply agency services - Held that:- applicant has taken a definite stand before the adjudicating authority that payment of tax is not warranted in this case. It is noted that the adjudicating authority has not given any observation on this issue. Prima facie , we find that Hon'ble Delhi High Court [2012 (12) TMI 150 - DELHI HIGH COURT] has struck down Rule 5 (1) of Service Tax (Determination of Value) Rules 2006. In view of that, we waive the predeposit of interest and penalty and stay its recovery during pendency of the appeal - Stay granted.
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