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2014 (1) TMI 618 - AT - Service TaxStay granted - Maintenance and Repair Services - Held that:- applicant has not shown the value of material consumed in the retreading process in the invoices separately and therefore they are liable to pay duty on gross amount and not entitled to benefit of exemption under Notification No.12/03. Hence, applicant failed to make out a case for waiver of entire amount of tax along with interest and penalty. Therefore, we direct the applicant to deposit within 6 weeks. Upon such deposit, predeposit of balance tax along with interest and penalty would be waived and recovery thereof stayed during pendency of appeal - Prima facie case not in favour of assessee - Stay granted partly.
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