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2014 (10) TMI 96 - CESTAT BANGALOREIntellectual Property Right service - exemption notification No. 17/2004-S.T. dated 10.9.2004 - Held that:- Procedure followed by the appellant has resulted in short payment of service tax to the extent of R&D cess deducted till cess was paid. Therefore, a view can be taken that there was a delayed payment of service tax to the extent of R&D cess and the appellants are liable to pay interest. Demanding entire amount of service tax equal to R&D cess is not correct. Since we have taken a view that the appellant does not have prim facie case in respect of deduction made by them and we have also taken note of the consequence of the procedure followed by the appellant, we consider that the appellant should deposit the interest because of the delayed payment of service tax to the extent of R&D cess within eight weeks and report compliance on 11/9/2014. Subject to compliance of above requirement, there shall be waiver of pre-deposit and stay against recovery of balance dues for 180 days from the date of this order - Partial stay granted.
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