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2013 (5) TMI 228 - CESTAT, NEW DELHIWaiver of pre-deposit of Service tax/penalty – applicant have provided commercial or industrial construction service - charitable institution/no profit making organisation – Held that - After considering the MOA, which reveals that the organisation is working on no profit basis. we agree with the ld. Advocate that the construction activity would not be covered by the definition of commercial and industrial construction services. As such, at this prima stage, we are of the view that the appellant has been able to make out a good prima facie case in its favour on the above count. Appeal allowed.
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