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 376 - AT - Service TaxApplication for waiver of pre-deposit - demand of interest is on the ground that the assessees delayed in paying the service tax on transactions between associated enterprises - contention of the assessees is that there has been no delay on their part as the amendment to Section 67 by which service tax liability was to be discharged in the case of transactions with associated enterprises immediately on entry in the books of accounts is only prospective i.e. w.e.f. 10-5-2008, which is that date of amendment to the statutory provision and not retrospectives - prayer for waiver of pre-deposit granted
|