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2010 (7) TMI 367 - CESTAT, AHMEDABADWaiver of pre-deposit - part of the demand is related to the stamping and lamination manufactured as per the design and drawing requirement of the customer and sold to the customer for which they have separately charged the customers - contention of the appellant is that the amount so charged does not alter the nature of transaction, in all eventuality, it is for the sale of stamping and lamination – Held that: - payment has been received in convertible foreign exchange will not be liable to service tax, is prima facie, in favour of the appellant - limitation of time is concerned, the show-cause notice is undisputedly issued on11-4-2007and the period covered in the demand is1-10-2001to31-3-2002 – pre-deposit waived
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