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2014 (5) TMI 952 - CESTAT CHENNAIWaiver of pre-deposit - valuation - Activities of maintenance works - Revenue was of the view that service tax should have been paid on the value inclusive of value of materials consumed and therefore they issued demand of tax short paid for the period 2005-06 to 2010-11 by three different show cause notices - Held that:- goods involved are in the nature of consumables and not in the nature of parts or materials which can be sold and then services provided. So the principle laid down in the case of Aggarwal Colour Advance Photo System Vs CCE Bhopal – [2011 (8) TMI 291 - CESTAT, NEW DELHI (LB)] is applicable to the present case. However, considering the plea regarding limitation and the financial hardship, we order the applicant to make a predeposit of Rs.10,00,000 - stay granted partly.
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