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2014 (1) TMI 1451 - CESTAT NEW DELHIWaiver of pre deposit - Commercial or industrial construction activities - Maintenance and repair of roads - Development of the parks along with boundary walls - Held that:- activity of repair of roads stands proposed to be exempted retrospectively in the Finance Bill of 2012. As regards the construction of parks, same would not be prima facie covered under the activity of commercial or industrial construction services. We also note that the demand is barred by limitation. We accordingly are of the view that the applicant has a good prima facie case on merits and we dispense with the condition of pre-deposit of service tax as also penalties imposed upon them and stay recovery thereof during the pendency of the appeal - Stay granted.
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