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2013 (8) TMI 602 - AT - Service TaxCondonation of delay - Held that:- delay is that due to an accidental fall from the motorbike, on account of which the appellant sustained injuries. Considering the reasons stated as satisfactory, we condone the delay in filing the appeal. Manpower Supply Agency or Security Agency - in terms of Notification No. 8/2005-ST they are exempted from payment of service tax - Held that:- Notification No. 08/2005-ST grants exemption on job work carried out by service provider on the materials supplied by the clients. Such job work envisages processing of material supplied by the clients. Shifting of raw material or cleaning factory premises, by no stretch of imagination, can be considered as job work, so as to be eligible for the benefit of Notification No. 08/2005-ST. Therefore, the appellant's submission in this regard lacks merit. The appellant has also not pleaded any financial hardship in the appeal memorandum. Waiver of pre deposit - Held that:- Appellant has not made out any case for grant of any stay - appellant to make a pre-deposit of entire amount of service tax confirmed - On such compliance, pre-deposit of balance of dues adjudged against the appellant shall stand waived and recovery, thereof stayed during the pendency of the appeal.
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