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2010 (9) TMI 631 - AT - Service TaxWaiver of pre-deposit - commercial or industrial construction service - appellant is willing to pay an amount of Rs. 15 lakhs on account of the fact that there was a calculation mistake on their part in determining the amount of service tax to be paid on their output service - Appellant has not availed credit on input service in respect of certain projects or during certain calendar months, but this fact was not taken into account by the adjudicating authority while computing the demand of service tax for the entire period - Notification No. 1/2006-S.T., dated 1-3-2006 - Accordingly, a provider of this service may pay service tax to the extent of 33% of the gross taxable value subject to condition that no CENVAT credit shall be taken on inputs, capital goods or input service - In the result, the appellant shall deposit an amount of Rs. 97 lakhs within a period of 4 weeks
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