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2013 (10) TMI 1008 - CESTAT AHMEDABADCENVAT credit - Business Auxiliary Services and Business Exhibition Service - Held that:- appellant being service recipient discharging the service tax liability as service provider, he is to be treated as service provider and he can discharge the service tax liability by utilising the credit available. Prima-facie, we find that the issue seems to be covered by the judgment of the Hon'ble High Court of Karnataka [2011 (9) TMI 852 - KARNATAKA HIGH COURT]. Accordingly, we are of the view that appellant has made out a prima-facie case for the waiver of pre-deposit of the amounts involved. Applications for the waiver of pre-deposit of amounts involved are allowed and recovery thereof stayed till the disposal of appeals - stay granted.
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