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2015 (1) TMI 729 - CESTAT MUMBAIWaiver of pre deposit - Insurance services - whether what point of time service has been provided by the applicant and what time service tax is required to be paid by the applicant - Held that:- service tax is payable when they received service tax from the insurer. As the issue before us is that at what point of time the service has been provided to the insurer by the applicant and at what time service tax is payable, is to be decided on merits. After hearing both sides in detail. We are of the view that prima facieapplicant has made out a case for waiver of pre-deposit of interest and penalty. Accordingly, we waive the requirement of pre-deposit of entire amount of interest and penalty and stay recovery thereof during the pendency of the appeal. - Stay granted.
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