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2014 (11) TMI 461 - AT - Service TaxWaiver of pre deposit - Programme Producer Service and ‘Advertising Agency Service - Payment credited at wrong place - Held that:- Applicant claimed that the amount as demanded was paid and it has also been paid at Chennai, but, it was credited in Mumbai Account. Prima facie, we are not satisfied with the submission of the learned counsel insofar as the amount was paid in the Chennai account. It is also seen that the applicant had not filed any ST-3 returns and therefore there is no scope of the Revenue to verify the payment. We are not clear as to how the applicant paid this amount as claimed by them but they have not filed any return at Chennai. Prima facie, we also find that the demand of tax on print media cost is not sustainable. Thus, there is a dispute in quantification of the demand. Partial stay granted.
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