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2013 (8) TMI 642 - AT - Service TaxCommercial or Industrial Construction Service - Works Contract Services - Assesse were engaged in providing ‘Commercial or Industrial Construction Service’ in respect of construction of residential complex and ‘Works Contract Services’ during the relevant period - Revenue was of the view that any payment @4% of the service tax under the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, during the relevant period, an assessee had to exercise their option in writing to the concerned authority – Held that:- Prima facie the Applicant was required to intimate the Department stating that they would be paying service tax @4% instead of 12%/10% by exercising their option under Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. Waiver of Pre-deposit - Taking into consideration the interest of the revenue as well as the financial condition of the Applicant and also the principle of law laid down relating to disposal of stay applications by the Hon’ble Apex Court and High Courts - the Applicant could not able to make out a prima facie case for total waiver of pre-deposit of the dues - 25% of the duty to be deposited - rest of the duty to be waived till the disposal – Conditional Stay granted.
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