Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 211 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Discretion under Section 35 (F) - renting of immovable property - Held that:- Since in the light of the declared law as at present, and in particular, the retrospectively amended provisions of Section 65(105)(zzzz) of the Act, the Adjudication Order and the liability of the Petitioner determined thereunder, suffer from no infirmity whatsoever, we find no justification or warrant for exercising discretion to waive the pre-deposit requirement. The discretion conferred on this Tribunal is the discretion of law and not the subjective discretion of incumbents of the Tribunal - entire amount of service tax directed to be deposited - stay denied.
|