Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 94 - CESTAT NEW DELHIWaiver of pre deposit - management, maintenance and repair service - non existence of written contract - period from 16-5-2005 to 31-3-2008 - Held that:- for providing such service, the same must be provided under a contract. Admittedly, in the present case, there is no contract entered into by the appellant with Madhya Pradesh Government - The show cause notice for the period from 16-5-2005 to 31-3-2008 was issued on 10-11-2008 and as such the major part of the demand is beyond normal period of limitation. It is seen that the Commissioner, while confirming the demand, has not imposed any penalty on the appellant by holding that there was reasonable cause to entertain the belief that the service was non-taxable, by invoking the provisions of Section 80 of Finance Act, 1994. If there was reasonable cause for entertaining belief that the service provided by the appellant does not amount to taxable service, as held by the Commissioner, the same ground would be available to the appellant for pleading the limitation aspect. As such, at this prima facie stage, we are of the view that the appellant is not required to deposit any amount of duty as condition of hearing of their appeal. - Following decision of Ashoka Infraways (P.) Ltd. Versus Commissioner of Central Excise, Nashik [2011 (5) TMI 152 - CESTAT, Mumbai] - Stay granted.
|