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2012 (9) TMI 453 - CESTAT, CHENNAIWaiver of pre-deposit - demand of service tax - Construction Services - appellant had categorically admitted tax liability and challenge to valuation – Held that:- In any case, as the appellant categorically admitted their tax liability on principle in their memorandum of appeal, it is not open to them to rely on the cited judgement wherein a view was declared against the Revenue on the question whether service tax could be levied under the head “Works Contract” for any period prior to the date on which that service became taxable - Instant application to be one fit for summary dismissal on the ground of maintainability - No case for modification of the stay order has been made out by the appellant - directed to make pre-deposit
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