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2014 (2) TMI 250 - HC - Service TaxWaiver of pre deposit - Classification - renting of immovable property or business support services - tribunal granted stay ff 50% of service tax demand - Held that:- there was a bonafide belief on the part of the appellant that services being rendered by them was not taxable prior to 1 June 2007. The respondent revenue has accepted the service tax under the head “renting of immovable property” till date without any objection. It was only after two years after the appellant had commenced paying service tax under the category of renting immovable property that a show cause notice demanding service tax from 1 June 2006 to 31 May 2007 has been issued on 22 October 2009. This non payment of service tax by the appellant for the period 1 May 2006 to 31 May 2007 in the present facts could prima facie be considered to be on a bonafide understanding that it is not liable to service tax - Pre deposit reduced to 25% of service tax demand - Decided partly in favour of assessee.
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