Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (5) TMI 263 - AT - Service TaxWaiver of pre-deposit – Construction of Complex Services” and “Commercial or Industrial Construction Services - applicant has received amounts as advance towards the services rendered and that they have failed to pay Service Tax on the said advance amounts - applicant has received “free supply materials” from their clients and the value of the said materials have not been included in the gross amount for the purpose of arriving at the Service Tax payable – Held that:- Commissioner has not given any findings relating to the specific claim of duplication of demand in respect of Rs.81 lakhs which have been paid subsequent to audit objection raised by the department. applicant has not made out a case in respect of the other parties from whom they have claimed that they have received "free supply materials". We do not find justification in not including the value of "free supply materials" in respect of selected parties. The plea of wrong invokation of extension of limitation is not prima facie acceptable inasmuch as the applicant has not shown that they have made available details about receipt of such "free supply materials" and their non-inclusion of the same in the gross amount. Applicant directed to deposit in part.
|