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2014 (12) TMI 1002 - AT - Service TaxWaiver of pre deposit - Insurance service - whether the credit of Service Tax paid on insurance services is admissible to the appellant or not - Held that:- both the factory premises and the adjoining plot are owned by the appellant for which the insurance services have been availed. There is no evidence brought out on records that the vacant plot is owned by any other individual other than appellant. Insurance Services have also been availed by the appellant for which the premium is also paid by them. A case of complete waiver has prima facie been made by the appellant. Accordingly stay is granted to the appellant against recovery of confirmed dues and penalty imposed upon the appellant till the disposal of the appeal. - Stay granted.
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