Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 663 - GUJARAT HIGH COURTWaiver of pre-deposit - tribunal directed to make pre-deposit of ₹ 1 crore refusing to grant adjournment - Availment of reduction/abatement of 67% in value of taxable service - Notification Nos. 15/2004-S.T., dated 10-9-2004 and 1/2006-S.T. - payment of service tax at the rate of 2% or 4% on the value of contract under the Works Contract Scheme - Non inclusion of value of material supplied free of cost by the clients - Held that:- Request for early hearing cannot bar the petitioner to request for adjournment on genuinely arisen contingencies. Even if the direction is for deposit of 20% of the total amount emphasized by learned counsel for the Revenue, since the petitioner has not been able to put-forth its case of complete waiver and even otherwise also, this order requires interference on the ground of denial of opportunity of hearing as also for violation of principles of natural justice - Matter remanded back - Decided in favour of assessee.
|