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2009 (12) TMI 552 - AT - Service TaxWaiver of pre-deposit - reversal of Cenvat credit - appellant has already reversed the entire credit taken by them during the proceedings before the adjudicating authority - appellant has not received any consideration or money - What they received is diesel and explosives for the purpose of use in machinery for removal of over-burden using their own capital equipments - provisions of Section 67 may not get attracted in this case, because there is no consideration as such received by the appellant - Rule 5 could be invoked only in case the value of services incurred by the service provider in course of providing taxable services, is borne by service receiver - expenses for services are incurred by the service receiver - Application for waiver of pre-deposit of balance amounts involved is allowed
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