Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 346 - CESTAT MUMBAIWaiver of pre deposit - payment of service tax by demerged company - The department is disputing the payment by Sahara India TV Network and insists that the payment should have been made by Sahara India Commercial Corporation Ltd. only and not by Sahara India TV Network, Mumbai, since it is only a division of the former. - Held that:- From the show cause notice, it appears that the charge against the appellant is that Sahara India TV Network which is a division of Sahara India Commercial Corporation Ltd., cannot discharge the tax liability on behalf of Sahara India Commercial Corporation Ltd. We do not find any provision in law which supports this proposition. So long as Sahara India TV Network is a part and parcel of Sahara India Commercial Corporation Ltd. and they have received consideration for services rendered by the parent company and discharge service liability, the same cannot be said to be a wrong discharge of tax liability or misutilisation of cenvat credit. Thus the appellant has made out a prima facie case for waiver of the dues. Accordingly we grant unconditional waiver of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted.
|