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2014 (1) TMI 564 - AT - Service TaxWaiver of pre-deposit of service tax - Renting of Immoveable Property Service - Industrial and commercial construction activity - Held that:- Applicants constructed a mall and now registered with the Revenue authorities as provider of service of renting of immoveable property - credit of input service which are used in the construction of mall is available where the assessee is providing renting of immovable property service - prima facie applicant has made out a case for total waiver of dues Following decision of Navaratna S.G. Highway Prop Pvt. Ltd. vs. Commr of S.T., Ahmedabad [2012 (7) TMI 316 - CESTAT, AHMEDABAD] - Stay granted.
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