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2014 (10) TMI 99 - CESTAT BANGALOREWaiver of pre deposit - procurement of goods and services to the member companies - management consultancy, sponsorship service - Held that:- appellant had taken legal opinion and the nature of service provided which is basically assisting in procurement of inputs and taking into account the fact that for demanding service tax, cost of inputs has also been taken into account, we consider that extended period in this case could not have been invoked because all along the appellants were seeking clarification from the department and had made it clear that they had no intention to evade payment of service tax but were interested in fulfilling their statutory obligations. Since appellants have made out a strong prima facie case on limitation itself, we are not going into other issues at this stage. We also take note of the fact that appellants have deposited an amount of ₹ 4,45,82,010/- and ₹ 6,92,291/- also. In view of the above, the requirement of balance dues is waived and stay against recovery is granted during the pendency of appeal - Stay granted.
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