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2014 (2) TMI 143 - AT - Service TaxWaiver of pre-deposit of Service Tax - Penalty under Section 78 - construction services - Held that:- Applicant was allowed sufficient time to place the proof of payment of Service Tax by the principal contractor M/s.Larsen & Toubro Ltd. which they failed to do. Prima facie, we also find that the Applicant was registered with the Service Tax department for the disputed period and discharged Service Tax when services were rendered by them as a contractor, but failed to pay Service Tax when they rendered service as a sub-contractor without disclosing these facts to the department. Hence, prima facie it cannot be said that the entire demand is barred by limitation. In these; circumstances, we are of the view that the Applicant could not able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. No financial hardship has been pleaded - Conditional stay granted.
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