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2014 (10) TMI 814 - AT - Service TaxWaiver of pre deposit - valuation - Repair and maintenance service - inclusion of value of spares/parts required for repair and maintenance - Held that:- value of spares and materials used was mentioned in the main part as a summary and there was an annexure to invoice showing details of spares and materials used and sold for the purpose of providing service. Therefore, we found on going through the records and invoice produced that the appellant have followed the provisions of Notification No. 12/2003 and it is not only the fact that they had paid tax as per West Bengal State Govt. VAT Act and on ‘deemed sale’ portion, they have also clearly shown the details of spares/parts used and sold during the course of repair and maintenance. Therefore, appellants have made out prima facie case for complete waiver and stay against recovery. Accordingly, the requirement of pre-deposit is waived and stay against recovery is granted during pendency of the appeal - Stay granted.
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