Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 1039 - CESTAT CHENNAIWaiver of pre deposit - Mobile telephone services - Held that:- Prima facie, there is infraction of law laid down. However, it is prima facie clear that the services received by the applicant from other service providers to extend roaming facility to applicant's subscribers is an input service for the applicant. Thus the advocate for the applicant has been able to demonstrate that the facts of his case has not resulted in any revenue loss and he has also explained that this happened only for a brief period. Therefore, at this stage, we consider it proper to grant waiver of pre-deposit of dues for admission of appeal. It is so ordered and there shall be stay on collection of such dues arising from the impugned order during pendency of the appeal - Stay granted.
|