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2014 (12) TMI 591 - AT - Service TaxWaiver of pre deposit - Denial of benefit of exemption under Notification No.1/2006-ST dt. 01/03/2006 - completion and finishing services and commercial or industrial construction service - Held that:- For the period after 01/06/2007 also, even if it is held that the service provided by the appellants amounts to completion and finishing service, the activity falls under the taxable service of works contract which provides for exclusion of value of materials and even during the subsequent period, the tax paid by the appellants would be more than what is due if it is classified under works contract service. Appellants have a prima facie case for complete waiver in view of the fact that the matter has been referred to 5 Member Bench; the appellants have paid more tax than what is due and there appears to be a prima facie case for classification of the service under works contract service. In view of the above, the requirement of predeposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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