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2012 (12) TMI 275 - AT - Service TaxWaiver of pre-deposit of Service Tax, interest & penalty - Whether giving bullock-carts on consideration amounts to supply of tangible goods service – Held that:- As per the definition of tangible goods service it includes machinery, equipment and appliances. Bullock-carts prima facie cannot be considered as machinery, equipment or appliances. In view of this, the applicants have made out a case for total waiver for hearing of the appeal. Stay petition allowed. Commissioner (Appeals) has not decided the appeal on merits. Therefore, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide afresh on merits after affording an opportunity of hearing to the appellant.
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