Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 384 - AT - Service TaxWaiver of pre-deposit - Demand of service tax - Construction of residential complex service - Held that:- Factual submissions made by the assessee before the Commissioner were not supported by any documentary evidence though references were made to joint venture agreements, sale deeds and power of attorney. None of these documents was produced before the adjudicating authority and therefore that authority held against the assessee, rightly so, prima facie. We also wanted to see the relevant documents but none is forthcoming. It is in this scenario that we have stated at the outset that we have found no prima facie case for the appellant against the impugned demand - Conditional stay granted.
|