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2014 (10) TMI 456 - AT - Service TaxWaiver of pre deposit - Business auxiliary service - Imposition of Penalty - SSI exemption - benefit of duty exemption under Notification 6/2005-ST dated 01/03/2005 - Held that:- For computing the eligibility to the exemption under Notification 6/2005-ST, as amended, the turnover of the taxable service, whether exempted or otherwise, have to be taken into account. If this is done, it seen that the appellant had crossed the exemption limit of ₹ 8/10 lakhs as the case may be. In these circumstances, the finding of the lower appellate authority cannot be faulted. However, considering the fact that the appellant is an APMC rendering services in the field of agriculture predominantly and also keeping in mind the financial hardship pleaded, we direct the appellant to make a pre-deposit of ₹ 1 lakhs within a period of eight weeks and report compliance by 08/09/2014. On such compliance, pre-deposit of the balance of dues adjudged against the appellant shall stand waived and recovery thereof stayed during the pendency of the appeal - Partial stay granted.
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