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2013 (12) TMI 734 - AT - Service TaxWaiver of pre-deposit of Service Tax demand - Penalty u/s 77 and 78 - Maintenance or Repair Service - Evasion and suppression of tax - Held that:- applicants are providing the services in the nature of construction, repair, recondition or replace a portion of the highway system. It is admitted fact that the applicants are entered into a contract of ‘maintenance and management of immovable property’. Maintenance means to maintain the road in proper condition, therefore, the argument that the repairs does not covered under maintenance services is prima facie not tenable. As the applicants are entered into an agreement of ‘maintenance or management of road/immovable property, therefore, the applicants have failed to make a prima facie case for complete waiver of pre-deposit - Conditional stay granted.
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