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2014 (5) TMI 340 - CESTAT BANGALOREWaiver of pre deposit - ‘Security Agency Service’ and ‘Manpower Recruitment and Supply Service’ - Held that:- tax liability in principle is not in dispute and the issue involved in the case pertains to quantification of Service Tax to be paid by the appellant. According to the appellant, the liability is only to the extent of Rs. 63,83,600/-. However, the appellant in a statement dated 24-9-2009 clearly admitted the entire tax liability amounting to over Rs. 1.24 crores. The adjudicating authority found that this admission of tax liability was never retracted. These findings of the adjudicating authority, we note, have not been challenged in the appeal. In this view of the matter, the appellant cannot claim waiver of pre-deposit and stay of recovery in respect of the demand of over Rs. 1.24 crores less the appropriated amount of Rs. 25 lakhs - Conditional stay granted.
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