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2014 (8) TMI 666 - AT - Service TaxWaiver of pre-deposit of Service Tax - Availment of CENVAT Credit - Works contract service - Held that:- On perusal of Rule 2A of Service Tax (Determination of Value) Rules, 2006, we do find that the said provisions start with the wordings “Subject to the provisions of Section 67”. If this is the case, we find that the provisions of Section 67 may also be applicable for valuation purposes. We also find prima facie force in the contentions raised by the ld. Counsel that the appellant had an option to discharge the Service Tax liability under the Works Contract Composition Scheme for payment of Service Tax - appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved. Accordingly, the application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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