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2012 (7) TMI 347 - AT - Service TaxWaiver of amount of Service Tax, interest and penalty – denial of credit of Service Tax paid on outward transportation of the goods - applicant relied upon the Board Circular dated 23/08/2007 whereby it has been clarified that in case the outward freight is part of price, the credit of service tax paid in this regard is admissible – Held that:- credit in respect of Service Tax on outward transportation is admissible if the freight is part of price. In absence of any evidence to show that the freight is part of the price, applicant had not made out a case for total waiver of the demand. Demand of the service tax – BAS - appellant claimed the benefit of Notification No.21/05-ST dated 7/6/05 – Held that:- applicants are also undertaking the activity in respect of other goods also such as petrdidish, dental powder, medical equipments, semi-conductors, irradiation of O ring, LDPE Gaskets etc and these items are not covered under the Notification No.21/05-ST. Applicant has not made out a total waiver of demand Regarding laying of cables – Held that:- contracts are for laying the cables and the Board vide Circular dated 24/5/10 clarified that laying of cables are not liable to service tax. In favor of assessee
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