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2015 (1) TMI 813 - AT - Service TaxWaiver of pre-deposit of Service Tax - Penalty u/s 78 - GTA Service - Held that:- applicants had engaged various transporters who are owning the tankers in transferring the material or according to them for movement of their own goods from one location to another location. From the schedule of rates annexed at page 84 of the appeal memorandum, we find that for transfer of the goods, the respective transporters were paid on the basis of running of the tankers per km. basis and the contract is for three years from the date of deployment of the tanker. Prima facie, at this stage, we are convinced that the applicants had received the services of Goods Transport Agency Service during the relevant period and accordingly, the same is taxable. However, also prima facie, we find force in the submission of the ld. Advocate for the applicant that even the demand is confirmed, the same would be around 44.40 lakhs, The applicant has annexed the detailed workings in support of their claim being duly signed by their Finance Manager and hence carries weight in view of the fact that the applicant is a public sector undertaking, In these premises, the applicant could not make out a case for total waiver of pre-deposit of duty - Partial stay granted.
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