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2013 (11) TMI 449 - AT - Service TaxDemand of service tax - Exemption under Notification No.45/2010-ST - Services rendered relating to transmission and distribution of electricity - Held that:- Prima facie the notification is applicable to the appellant and therefore exemption would be available in respect of service rendered relating to erection, commissioning or installation. As regards, renting of immovable property service also the appellant's claim appears to be sustainable. However, we also take note of the fact that the appellant has made a deposit of Rs.21,70,930/-. We consider that the amount deposited by the appellant is sufficient for the purpose of pre-deposit. Accordingly, the requirement of pre-deposit of the balance dues is waived and stay against recovery during the pendency of the appeal is granted - stay granted.
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