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2013 (11) TMI 800 - AT - Service TaxStay application - Service tax demand - Payment of royalty, agency commission and other technical charges - Held that:- Prima facie demand of tax prior to 18.4.2006 is covered by the decision of Hon’ble Bombay High Court in the case of Indian National Ship Owners Association (2008 (12) TMI 41 - HIGH COURT OF BOMBAY). The demand in respect of period after 18.4.2006, it is evident that applicant already paid Rs.45,28,541/- and additional deposit of Rs.1.09 crores would partly include the present period. The applicant is also contesting the demand on time bar. In view of that, we find that applicant has made out prima facie case for waiver of pre-deposit of balance amount of tax, penalty along with interest. The issue raised is that for the services rendered prior to 18.4.06 and amount received after 18.4.06, whether tax is leviable or not would be examined at the time of appeal hearing. In view of that, pre-deposit of balance amount of tax along with interest and penalty is waived and its recovery is stayed during pendency of appeal - Stay granted.
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