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2010 (9) TMI 458 - CESTAT, MUMBAIWaive pre-deposit - The benefits of notification were denied to the applicant on the ground that the applicant is providing completion and finishing services which is not covered under the Notifications No. 15/04, dated 10-9-2004 and No. 1/06, dated 1-3-2006 - as per the scope of the completion and finishing services which includes glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, swimming pools, acoustic applications or fittings etc. in relation to building of civil construction - goods which are sold to their customers on payment of VAT and the value of such material is not be taken into consideration while calculating the amount of service tax in respect of completion and finishing services provided by the applicant. Held that: the amount already deposited is sufficient for purpose of hearing the appeal - Therefore waive pre-deposit of the balance of service tax, penalties and interest and stay recovery of the dues pending disposal of the appeal.
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