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2015 (1) TMI 593 - CESTAT BANGALOREWaiver of pre deposit - Evasion of service tax - huge amounts shown in exempted service column of ST-3 return - Held that:- appellant has shown value of exempted service in returns and according to the appellant, they had shown the receipt for consideration of this service as exempted as they entertained a bona fide belief that the work undertaken by the appellant for Govt. of Andhra Pradesh is exempted. Per contra, learned A.R. submitted that there is no basis for such belief. Moreover, the Order-in-Original also indicated the fact that the appellant has shown huge amounts in ‘exempted service column’ and even then no enquiry was made by the department so that show-cause notice could be issued in time. Moreover, it cannot be said that the appellant could not entertain a bona fide belief that in view of the fact that the Tribunal itself has allowed unconditional waiver of pre-deposit and stay against recovery for similar items of work. Therefore, we consider that the appellant has made out a prima facie case for waiver of pre-deposit and stay against recovery during pendency of the appeal. - Decision of assessee's previous case relied upon [2013 (10) TMI 435 - CESTAT BANGALORE] - Stay granted.
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