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2014 (1) TMI 36 - AT - Service TaxWaiver of pre deposit - Disallowance of Cenvat credit - credit availed on advertisement service - Held that:- audit has been viewed by the Tribunal that Finance Act, 1994 not being a commodity taxation law for which there shall not be levy of Service Tax on such sale. So far as availing Cenvat credit on advertisement service, travel consultant service and recruitment and placement service availed is concerned, we are of prima facie of the view that if the appellant is directed to deposit Rs. 6.00 lakhs (Rupees Six lakhs) as an interim measure to protect interest of Revenue that shall serve interest of justice - Following decision of Modi Xerox Ltd. v. State of Karnataka [2005 (8) TMI 359 - SUPREME COURT OF INDIA] - Decided partly in favour of assessee.
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