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2010 (11) TMI 377 - CESTAT, KOLKATAWaiver of predeposit - Demand of service tax and penalties - Storage and warehousing services - There is a contract between the appellants and with their subsidiary company - As per the contract, the transportation of crude oil was through pipeline to their subsidiary company - The appellants are paying service tax in respect of this account - There is nothing on record that the appellants are recovering anything over and above amount on which the service tax has already been paid from their subsidiary - Prima facie, find that the appellants have a strong case in their favour - Accordingly, predeposit of amount of service tax and penalties are waived and recovery of the same are stayed
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