Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 198 - CESTAT MUMBAIWaiver of pre deposit - Demand of service tax - Sec. 65(105) - Construction activity - Held that:- Revenue is demanding service tax in view of the explanation to Sec. 65(105) dated 1.7.2010. before this section came into force, almost 75% of the construction was complete as per the books of accounts - liability as per the explanation is approximately ₹ 29 lakhs and the applicants had already paid more than ₹ 29 lakhs. Hence pre-deposit of the remaining dues is waived and recovery thereof is stayed during the pendency of the appeal. - Stay granted.
|