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2012 (12) TMI 232 - AT - Service TaxWaiver of pre-deposit of Duty - Held that:- Works Contract in question are divisible into two components for supply of materials and providing services. Issue whether the activity can be taxed as service is not examined and the provisions of Article 366 (29A) of Constitution not considered because that was not relevant to the issue before the court. Claim that the activity that is sought to be taxed was done before 16-05-2005 was not substantiated by documents before the lower authority though they stated that they would produce such evidence within 15 days from 31-08-2010, the date of hearing before adjudicating authority. It appears that the applicant is raising arguments in piecemeal before different authorities for delaying the process of early conclusion of the proceedings and delaying payment of tax involved. The appellants have submitted some documents after hearing of the stay petition but before the issue of this order - Considering the various aspects held that this is not a case for complete waiver of pre-deposit of tax arising from the impugned order – applicant directed to make a pre-deposit of 50% of the tax demanded within six weeks from the date of receipt of this order for admission of the appeal.
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