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2011 (7) TMI 549 - AT - Service TaxWaiver of pre-deposit - Service tax paid on CHA and courier services, under the Notification No. 41/2007-ST dated 06.10.2007 - Held that:- Unable to understand the logic behind the decision of the Commissioner requiring the appellants to deposit 25% of the amount. The period involved in the impugned orders is from 10.09.2004 to 31.03.2008 which shows that the substantial portion of the period for which the show cause notices have been issued, is not covered by the Notification No. 41/2007-ST dated 06.10.2007, as amended. As Chartered Accountant submitted that courier services were used for sending brochures and correspondence relating to sales etc. and CHA is used for exports and it is settled law that service tax is admissible in respect of these services. Thus on merits credit is admissible and observations of Commissioner regarding prima facie case being illogical, this a fit case of granting of waiver of pre-deposit.
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