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2015 (2) TMI 1188 - HC - Service TaxWaiver of pre-condition - deposition of ₹ 60 lakhs for hearing the appeal - appellant is a service provider in construction contracts - in respect of contracts in question only 20% of the value of construction contracts denoted the service components - Held that:- the Court is of the opinion that prima facie the appellant’s submission that 20% of the gross receipts of the work orders relates to service components, is the subject matter of the merits of the appeal. In these circumstances, the direction to deposit ₹ 60 lakhs, based on the adjudication order that abatement of 67% of the amount under the Notification No. 1/2006-S.T. was not available, itself requires to be gone into. In these circumstances, the direction to pay ₹ 60 lakhs with proportionate interest is hereby modified; instead, the appellant shall deposit ₹ 20 lakhs as a pre-condition for hearing of its appeal. The said amounts shall be paid within six weeks from today. - Decided partly in favour of appellant
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