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 264 - AT - Service TaxStay application - Waiver of pre deposit - Penalty u/s 78 - Held that:- adjudicating authority has confirmed the demand following Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 which has been struck down by the Hon'ble Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. (2012 (12) TMI 150 - DELHI HIGH COURT). In these circumstances, we are of the view that the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Accordingly, all dues adjudged is waived and its recovery stayed during the pendency of the Appeal
|