9911796707
Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Follow us:
|
Home
Issues involved: Application for waiver of pre-deposit of service tax, penalty, and interest u/s service tax laws.
Summary: The applicant filed an application seeking waiver of pre-deposit of service tax, penalty, and interest amounting to Rs. 7,48,822. The impugned order revealed that the applicant was involved in providing services categorized under Man-power Recruitment or Supply Agency Service. The applicant claimed they were developing software as per instructions from M/s. Infosys Technologies Ltd., not supplying manpower. However, the Commissioner (Appeals) heavily relied on a previous Tribunal decision related to a similar case. The applicant failed to provide evidence supporting their claim of supplying software, as billing was based on the manpower provided to M/s. ITL, working under their supervision. This indicated a prima facie case of supplying manpower rather than software. Consequently, the applicant was directed to pre-deposit Rs. 3 lakhs within six weeks. Upon compliance with this directive, the pre-deposit of the remaining amount was waived, and recovery stayed during the appeal process. Compliance was to be reported by 26.02.2013.
|
