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2011 (3) TMI 749 - AT - Service TaxWaiver of pre-deposit - Application for stay - Works contract - Maintenance or Repair Service - Circular F.No. B. 1/16/2007-TRU, dated 22-5-2007 - held that the appellant therein was eligible for abatement as per Notification No. 15/2004 and 18/2005 to the extent of 67% of taxable value though the assessee had received materials from the service recipient - the demand of Service Tax of Rs. 25,43,551/- and Education Cess of Rs. 50,872/- made by denying the benefit of exemption Notification No. 18/2005-S.T., dated 7-6-2005 and 01/2006-S.T., dated 1-3-2006, as regards the services rendered to M/s. Skyline Projects, is contrary to the ratio of the decisions of the Tribunal and the High Court cited by the appellant - Stay granted.
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