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2014 (11) TMI 41 - AT - Service TaxWaiver of penalty - GTA services - reverse charge mechanism - Cargo Handling services - Held that:- Applicant has paid approximately 50% of the service tax demand and the issue of levy of service tax on transportation of raw materials along with other incidental services like loading, unloading, stocking within the factory premises is debatable one, in view of various judgments delivered by the Tribunal and Hon’ble High Courts from time to time. For the purpose of stay, we find the amount already paid by the applicants is sufficient to hear their appeals. Consequently, pre-deposit of balance dues adjudged against applicant No. 1 and penalty against applicant No. 2 are waived and its recovery stayed during the pendency of the appeals - Stay granted.
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