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2012 (4) TMI 255 - AT - Service TaxPlea for waiver of pre-deposit of duty of Rs 58.55 lacs, interest and penalty – denial of credit of Service Tax paid on the taxable services of Manpower Recruitment or Supply Agency Service – Held that:- Taxable services availed of Yoga teacher, Poojari, Cook, Compounder, Nurse, helper etc. have no direct nexus with manufacture of final product. Credit rightly denied. Thus, assessee is directed to make pre-deposit of Rs 15 lacs within stipulated time subject to which pre-deposit of the balance amount of duty, interest and penalty shall stand waived and recovery thereof stayed during pendency of the appeal.
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