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2015 (10) TMI 2548 - AT - Service TaxWaiver of pre-deposit - waiver of penalties u/s 78 and penalties under other provisions of Finance Act, 1994 - scope of works contract service - Held that: - the Service Tax on ‘works contract service’ has been levied w.e.f. 01.06.2007 wherein the scope and meaning of ‘works contract’ has been defined under the Finance Act, 1994. Therefore, there is no necessity to look into the other Acts for the definition of ‘works contract’. Quantification - ‘Repair and maintenance services’ - ‘GTA services’ - Held that: - on computation of demand relating to ‘repair and maintenance services’ and ‘GTA services’ the dispute would be resolved at the time of disposal of the appeal. At this stage we are of the opinion that the applicant could not make out a case for total waiver of pre-deposit of dues adjudged. Considering the financial hardship expressed by the ld. C.A. that the company is incurring losses for the last three years and in the interest of Revenue, it would be appropriate to direct the applicant to deposit ₹ 6.00 Lakhs in addition to the amount of ₹ 4.18 Lakhs already deposited. Consequently, the applicant is directed to deposit ₹ 6.00 Lakhs within a period of 8 weeks and on deposit of the said amount, balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal - stay granted partly.
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