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2015 (1) TMI 281 - CESTAT BANGALOREWaiver of pre deposit - Rent-a-cab service - Utilization of service in SEZ - Held that:- services were used within SEZ and therefore the procedure followed by the appellant in providing the service without payment of service tax is not correct. This is because the exemption to SEZ units for the services utilized is by way of refund and therefore initially tax has to be paid. Bulk of the demand is for the extended period and the amount within the normal period could not be ascertained. On going through the records, we found for the year 2010-2011, the amount involved is about ₹ 6,15,000/- and having regard to the facts and circumstances and in view of the fact that the exemption is available but by way of refund, extended period may not be invocable. Therefore, in our opinion, if the appellant deposits the amount payable for the normal period that would be sufficient - Partial stay granted.
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