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2014 (5) TMI 877 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - Construction, Repair or Maintenance services - Held that:- Demand has been confirmed against the applicant after taking into consideration the information filed by the applicant in their ST-3 Returns, claiming the benefit of Notification No. 15/04-ST Dated-10. 9.2004. It is the stand of the Revenue that the applicant had claimed abatement under the said Notification both on the construction services as well as on the Repair and Maintenance services, whereas, it is the contention of the applicant that the benefit of Notification No. 12/03-ST dated-20/06/2003 need to be applied to the construction service as well as to the Repair and Maintenance service. However, from the records we find that the applicants have never claimed the benefit of Notification No. 12/2003-ST Dated-20.6.2003 in their ST-3 Returns filed nor in their reply to their show cause notice. Prima facie, the claim against Notification No. 12/03-ST dated-20/06/2003, could not be verified by the lower authorities as it was not claimed. In these circumstances, we are of the view that the applicants have not been able to make out a case for total waiver of dues adjudged against them. Consequently, we direct the applicant to deposit 25% (Twenty Five Per cent) of the Service Tax amount within a period of eight weeks from today and report compliance on 12th of March, 2014. On deposit of the said amount, balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal. - Conditional stay granted.
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