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2014 (7) TMI 827 - HC - Service TaxWaiver of pre deposit of ₹ 6,50,00,000 - booking commission, service commission and warranty services - Availment of CENVAT Credit - Held that:- Though the adjudicating authority has raised the demand against the said services, the Tribunal has rightly not analysed in detail the provisions related to such services, leaving it to be decided at the time of substantive adjudication. The question raised is that of interpretation of statutory provisions. Therefore, any observation either way by the Tribunal or by this court may prejudice the parties to the lis. Therefore, a detailed examination on the question of interpretation of statutes not be commented upon at the stage of waiver of pre-deposit. The appellant has already been granted complete waiver of annual maintenance charges and 50 per cent. of the duty demanded against booking commission, service commission and warranty services. The discretion exercised by the Tribunal cannot be said to be unjust or irrational which may give rise to any substantial question of law. We may notice that the appellant has not setup a case of financial hardship - appellant is permitted to deposit the said amount within a period of six weeks. - Further relief in stay denied.
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