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2014 (1) TMI 42 - CESTAT MUMBAIWaiver of pre-deposit of service tax - Renting of immovable property - Held that:- explanation to renting of immovable property service is added w.e.f. 1.7.2010 which provides that even the vacant land given or lease and licence for construction of building or temporary structure for use of commerce or business is covered under the scope of renting of immovable property service. Admittedly, the facts of the case that applicants are given only vacant land on lease prior to 1.7.2010. In view of this, prima facie we find that the applicant has a strong case in their favour. Therefore the pre-deposit of the remaining amount of service tax, interest and penalty is waived and recovery is stayed during the pendency of the appeal - Stay granted.
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