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2015 (4) TMI 1166 - HC - Service TaxWaiver of pre-deposit - whether the writ petitioner has been able to make out such a strong prima facie case that entitled it to a waiver of the entire pre-deposit in connection with the appeal before the CESTAT? Held that: - the writ petitioner has made out a reasonably strong prima facie case in support of its contention that service tax is not attracted for transfer of technical know-how to the petitioner from its parent company in Switzerland. The Tribunal, in similar other cases, has granted unconditional stay of the Commissioner’s order on the basis of strong prima facie case and, there is no reason why the petitioner should be treated differently. It is settled law that a discretionary power must be exercised in favour of the assessee unless there is a good reason to the contrary. No reason has been disclosed by the Tribunal for refusing to exercise the discretion of full waiver of the pre-deposit in favour of the petitioner. Pre-deposit waived - petition allowed - decided in favor of petitioner.
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