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2012 (5) TMI 423 - AT - Service TaxWaiver of pre-deposit - applicant is providing 'business auxiliary service' by selling the readymade garments on behalf of manufacturer - applicant had already paid service tax of Rs. 9,000/- on the commission received. Revenue confirmed the demand by adding amount reimbursed by the principal to the assessable value of service - On financial hardship, applicant submitted that applicant is a small assessee – Held that:- amount already deposited is sufficient for hearing. Therefore, pre-deposit of remaining amount of service tax and penalties are waived and recovery is stayed during pendency of the appeal. matter is remanded to the Commissioner(Appeals). Appeal is disposed of by way of remand.
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