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2014 (10) TMI 815 - AT - Service TaxWaiver of pre-deposit of service tax - Commercial and Industrial Construction - exemption Notification No.1/2006-ST, dated 01.03.2006 - Held that:- Prima facie, we find that the applicant availed the benefit of exemption Notification knowing fully well they are not eligible for Cenvat credit and, therefore, it is a clear mis-statement of facts. Hence, the applicant is directed to make a pre-deposit of ₹ 1,00,000 within a period of six weeks from today. Upon deposit of the same, pre-deposit of balance amount of tax, interest and penalty shall remain waived and recovery thereof stayed till the disposal of the appeal - partial stay granted.
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