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2014 (11) TMI 833 - AT - Service TaxWaiver of predeposit of service tax - Telecom service - Held that:- The adjudicating authority has demanded service tax on BSNL Cellular Division on the Inter-connect usage charges for BSNL Landline Division. BSNL is a PSU entity who has taken separate registration for each Division/Zone for the purpose of discharging service tax liability. There is no dispute on the fact that BSNL has one single PAN number and one Profit and Loss/Balance Sheet. The definition "to any person" defined in the Section 105 (zzzx) of Finance Act, 1994 refers to a separate legal entity". The citation relied upon by the appellant in the case of Precot Mills Ltd. Vs CCE Tirupati (2006 (2) TMI 25 - Appellate Tribunal, Bangalore) and IOCL (2007 (5) TMI 135 - CESTAT, KOLKATA) is squarely applicable to the facts of this case. Following the ratio of the aforesaid decisions, prima facie the appellant has made out a case for waiver of predeposit. Accordingly, we waive the requirement of predeposit of entire service tax along with interest and penalties and stay its recovery till disposal of the appeal - Stay granted.
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