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2014 (5) TMI 501 - AT - Service TaxWaiver of pre-deposit of Service Tax - Penalty u/s 78 - erection, commissioning and installation services - abatement of 67 % as allowed under Notification No. 19/2003 – ST - Held that:- Appellant undisputedly registered with the Service Tax department for erection, commissioning and installation services from 11.04.2005. Also on going through the ST – 3 returns we find that they have not claimed the abatement of 67 % as allowed under Notification No. 19/2003 – ST - unless the said exemption is claimed and necessary conditions laid down therein are fulfilled by the applicant its benefit cannot be extended to them. Further we find that the period involved in the present case is 2005 - 2006, 2006 – 2007 and 2007 – 2008. Service Tax on ‘works contract’ was levied w.e.f 01.06.2007 hence majority of the period was covered under the erection, commissioning and installation services for which the applicant / appellant was registered w.e.f April, 2005. Prima facie we find that the applicant are not entitled to the benefit of abatement of 67 % allowed under Notification No. 19/2003 – ST as the same was not claimed and fulfillment of the conditions could not be verified by the lower authority. Thus the applicant could not able to make a prima facie case for waiver of entire amount of Service Tax and penalty imposed - Conditional stay granted.
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