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2014 (3) TMI 131 - GUJARAT HIGH COURTWaiver of pre deposit - Held that:- there is prima facie evidence to suggest that the appellant recovered service tax at the rate of 10.30% and not at the rate of 12.36% from the customers. They also disputed service tax liability at the said higher rate. Under the circumstances, the undisputed rate of duty, which was actually collected by the appellant from the customers, was 10.30%. Taking into account such figure, the principal liability of tax which cannot be disputed by the appellant comes to ₹ 19 lakh. Out of total tax demand of ₹ 72 lakh, this would leave a disputed figure of ₹ 53 lakh. We are of the opinion that by way of predeposit, the appellant should be made to deposit the entire undisputed amount, which in the present case has been recovered by the appellant from the customers and 25% of the disputed tax demand - Conditional stay granted.
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