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2015 (1) TMI 768 - CESTAT MUMBAIWaiver of pre-deposit of service tax - Business Auxiliary Service and Technical Testing and Analysis Services - Held that:- in respect of Technical Testing and Analysis Services the applicants rely upon the provisions of Rule 3 of the Taxation of Services (Provided from Outside India) Rules, 2006, particularly the proviso to Rule 3 (ii). Under this Rule the provision of sub-clause (zzh) has been omitted with effect from 1.4.2011 and certain portion of the demand is after that date. In view of above, prima facie the applicant has not made out a case for total waiver of pre-deposit. Taking into the facts and circumstances of the case, the applicants are directed to deposit ₹ 9.00 lakhs, in addition to the amount already deposited, within eight weeks. On deposit of the above mentioned amount, the pre-deposit of the remaining dues is waived and recovery thereof stayed for hearing the appeal - Partial stay granted.
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