Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 204 - AT - Service TaxRenting of Immovable Property Service - applicant are under an obligation to supply electricity to their tenants from a common electricity connection - assessee seeking waiver of pre-deposit of service tax, interest and penalty - Held that:- As decided in ECON HINJEWADI INFRASTRUCTURE (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2012 (11) TMI 979 - CESTAT MUMBAI] Tribunal has granted unconditional waiver of pre-deposit relying as supply of Electricity is ‘goods' and the same shall not form part of taxable service as clarified by the Notification no. 12/2003 - stay allowed.
|