Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 825 - AT - Service TaxWaiver of predeposit of service tax - overlapping of demand - it was argued that there has been overlapping of demand relating to show-cause notice issued to them from their Jamshedpur Unit and the present one issued for the Joda Unit - Penalty u/s 76, 77 & 78 - repair and maintenance services - Held that:- Commissioner has recorded the reason in arriving at the liability of the Applicant for their Joda Unit. At this stage, it would be difficult to accept the claim of the Applicant that there is an overlapping demand. Various correspondences were made with the Applicant prior to issuance of show-cause notice in ascertaining the liability. Thus the claim that there is overlapping of demand, at this stage, rest on appreciation of evidences. In these circumstances, the balance of convenience is in favour of the Revenue. No financial hardship has been pleaded nor substantiated by the Applicant - Partial stay granted.
|