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2010 (10) TMI 462 - AT - Service TaxWaiver of pre-deposit - Business Auxiliary Service - Service rendered by the appellants in relation to the insurance scheme, extended warranty scheme and finance scheme - The service tax on the major portion of the commission received by the said companies having been already paid by those companies - No dispute about receipt of portion of the amount which was received by companies like MUL and MIBL and categorical statement that in relation to the portion of such amount received by those companies they had paid the required service tax whereas no service tax was paid by the appellants in respect of the portion received by them. Do not find any prima facie case having been made for the say of the impugned order - The appellants are required to deposit further amount of Rs. 5 lakhs - Waive the balance amount demanded under the impugned order including the interest and penalty
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