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2014 (8) TMI 739 - CESTAT AHMEDABADWaiver of pre-deposit - mining services, cargo handling services and supply of tangible goods services - Held that:- it transpires that major part of demand of Service Tax liability on the appellant is under the category of mining services. In our view, the stand taken by the appellant as to that they had a bonafide belief for non-discharge of Service Tax liability on the activity of mining services, is a mixed question of facts and law, which needs to be addressed in depth by appreciating the findings recorded by the adjudicating authority and the rebuttal given in the grounds of appeal. On a holistic view of the issue, we find that, prima facie, the bonafide belief of the appellant needs to be held as inappropriate in as much as when the Service Tax liability was on the mining services was introduced, they could have got clarification from the authorities. - Partial stay granted.
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