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2014 (1) TMI 766 - CESTAT BANGALOREWaiver of pre deposit - Commercial or Industrial Construction Services - Works contract - Held that:- Waiver of pre-deposit and stay of recovery can be granted in this case, considering the plea of limitation raised by the appellant. The show-cause notice was issued on 21-4-2009 demanding service tax for the period from January 2005 to March 2008. The appellant seems to have brought on record sufficient materials in support of their plea that they did not have intention to evade payment of service tax during the said period. It is their case that they were executing ‘works contract’ during the said period and hence not liable to pay service tax under the head ‘Commercial or Industrial Construction Services’. It has been contextually pointed out by the learned Counsel that the appellant has been paying tax under ‘works contract service’ after this service became taxable - Prima facie case in favour of assessee - Stay granted.
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