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2013 (10) TMI 484 - CESTAT NEW DELHIWaiver of pre deposit - Whether the appellant is liable to service tax as the recipient of online information and data base access or retrieval service from a foreign based CRS service provider u/s 66A - Held that:- since there are conflicting views of different Benches of this Tribunal in respect of same subject matter as applicable to the assessee before it, an arguable case was presented and the Tribunal should have exercised its discretion appropriately, by considering the application for waiver of pre-deposit. petitioner/assessee's contention that the petitioner should not have been called upon to deposit a huge amount as a condition precedent for the hearing of the appeal, in the circumstances, is well founded and this conclusion is fortified by the earlier decisions as well - Following decision of Binani Zinc Ltd. Vs. Asstt. Collector of Central Excise, Cochin [1994 (10) TMI 74 - HIGH COURT OF KERALA AT ERNAKULAM] - stay granted.
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