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2014 (11) TMI 930 - HC - Service TaxWaiver of pre deposit - Man Power Recruitment Agency and business support service - Contravention of the provisions of Rule 6 of the Service Tax Rules, 1994 read with Section 68 of the Finance Act - Held that:- Prima facie there is a finding by the Original Authority that the appellant had admitted that service tax has been collected and not paid over to the credit of the Government. In another matter, the appellant is claiming Cenvat Credit and that issue, as already pointed out by the Tribunal, should be gone into at the time of final hearing. For the purpose of pre-deposit, prima facie case as well as the balance of convenience should be considered. In this case except stating that certain amount is due from the bank investments from USA, the appellant has not chosen to file any document in support of his submission. The mere statement or affidavit without any supporting document will be no avail. The order of the Tribunal requires no modification. However, taking note of the plea of the appellant seeking further time for making payment, we are inclined to grant extension of time. - Decided partly in favour of assessee.
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