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2014 (12) TMI 546 - AT - Service TaxWaiver of predeposit - Site Formation Services - Manpower and Recruitment Agency & Security Services - filling of soil to facilitate erection of towers. - Extended period of limitation - Held that:- Applicant were issued three show cause notices in which ‘Manpower Supply and Security Services’ are common, whereas, in the third show cause notice, the Department had also alleged non-payment of service tax on ’Site Formation’, which claimed to have been noticed by the Department during the course of investigation in the year, 2011. There is some force in the argument of the ld. Advocate for the Applicant that the third show cause notice would be barred by limitation in view of the judgment of the Hon’ble Supreme Court in Nizam Sugar’s case [2006 (4) TMI 127 - SUPREME COURT OF INDIA]. However, regarding the demand relating to ‘Site Formation Services’, we are not convinced that the demand on such services, raised in the third show cause notice for the first time, after necessary investigation by the department, would also be barred by limitation. Prima facie, we are of the view that the services rendered by the Applicant to M/s. Reliance Telecommunication Ltd. are ‘Site Formation Services’. In these circumstances, the Applicant though could able to make out a prima facie case in their favour for total waiver of the dues against the demand relating to ‘Manpower Supply and Security Services’, whereas, in relation to the demand on account of ‘Site Formation Service’, they could not able to make out a case for total waiver. - Partial stay granted.
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