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2014 (2) TMI 1082 - CESTAT CHENNAIWaiver of predeposit - valuation - Civil construction - included the value of goods/services involved in any other contract - Held that:- it appears from the impugned order that appellant has paid VAT on the material of civil construction. As far as the claim of the applicant to avail option under Rule 3(1) of the Rules 2007 is concerned, prima facie we find force in the submission of Ld. AR. However, we find that the applicant have already paid 4% in terms of rule 3(1) of the Rules, 2007. In view of that, the applicant is directed to deposit 20% of the tax demanded in both the appeals within 6 weeks. Upon such deposit, predeposit of the balance amounts of tax, penalties along with interest is waived and recovery is stayed till pendency of the appeals - Conditional stay granted.
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