Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 94 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Receipt of storage and warehousing service from the foreign service provider - Reverse charge mechanism - Held that:- applicants are importing helium gas in the tanks and the tanks are subsequently re-exported. There is no evidence to show that the supplier of gas has any responsibility in respect of the gas exported in tanks in the factory of the applicants - In respect of the rental charges received by the applicants from their clients in respect of the tanks in which the gas is supplied, we find that the applicants are paying excise duty on the rental charges, therefore we find that the applicants have made out a strong case in their favour. Therefore, the pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeals - Stay granted.
|