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2009 (7) TMI 736 - CESTAT, NEW DELHIBusiness Auxiliary Services - The appellant is carrying out promotional activities for marketing services provided by Western Union Inc. in India. Assessee, as an agent of 'W' was engaged in delivery of money in India which were remitted through 'W' from abroad. Assessee filed instant application for stay on pre-deposit requirement contending that it had applied for registration on 25.03.2005 i.e. 8 months earlier to investigation of DGCEI and, therefore, all material were before adjudicating authority beginning from 25.03.2005, who without looking into law relating to limitation. Held that - prima facie case bar of limitation could not be ruled out in the instant case and same also suffered from violation of natural justice, and therefore stay on pre-deposit of service tax was to be granted.
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