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2014 (10) TMI 245 - CESTAT MUMBAIWaiver of pre deposit - Levy of tax on various services provided - Held that:- As regards the service tax on airline commission, incentives and CCX fees, the appellant had already made a pre-deposit of ₹ 71 lakhs in terms of earlier order. As regards the freight rebate and BBF, the matter needs detailed examination in the content of the revised guidelines issued by the CBEC with effect from 2012. Further, there appears to be merit in the contention of the appellant that these demands are time barred. Thus, the appellant has made out a case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted.
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