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2013 (10) TMI 191 - AT - Service TaxBenefit of Notification No. 1/2006-ST – Waiver of Pre-deposit - The appellant was laying optical fibre cables for BSNL and other telecom service providers – Held that:- The appellant had claimed that this activity does not amount to rendering of any service but had also paid service tax claiming the benefit of Notification No. 1/2006-ST after availing the benefit of abatement of 67% - CBEC Circular dated 24/5/2010 clarified the issue which was in favour of the assessee - On considering the circular, this Tribunal in the case of Nicco Corporation Ltd. Vs. Commissioner of Service tax, Kolkata [2012 (7) TMI 347 - CESTAT, KOLKATA] - contracts were for laying the cables and the Board vide Circular dated 24/5/10 clarified that laying of cables were not liable to service tax - The appellant had made out a strong prima facie case for waiver of the pre-deposit – Stay Granted.
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