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2013 (10) TMI 128 - CESTAT NEW DELHIWaiver of Pre-deposit – valuation - section 67 - import of services - reverse charge - consultancy services - transaction with associated enterprise - addition on account of amount debited or credited as the case may be - Held that:- On a prima facie view, since the amendment to Section 67 and the complementary amendment to Rule (6) was subsequent to the period in issue in the present appeal, the liability to tax had been wrongly assumed in the adjudication order - Further the substantive component of the service tax liability as assessed had already been remitted - We therefore find a strong prima facie case in favour of the petitioner and therefore grant waiver of pre-deposit and stay of all further proceedings pursuant to the impugned order in appeal, pending disposal of the appeal – Stay granted.
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