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2015 (1) TMI 1001 - CESTAT BANGALOREWaiver of pre deposit - SSI exemption - Held that:- Returns have been filed in the individual capacity and not HUF. As submitted by the learned counsel, the issue is covered by the precedent decision of the Tribunal in the case of Dinesh Chandra V. Patel Vs. CST, Ahmedabad [2013 (12) TMI 1428 - CESTAT AHMEDABAD] and other decisions relied upon by the learned counsel. Moreover we also find that show-cause notice itself recognized the appellants in two groups one of the present two appellants and other of the children of the brother of father of Shri Ratilal Naranji Patel. In view of these facts and circumstances and in view of the precedent decisions of the Tribunal, we consider that in this case also, the requirement of predeposit has to be waived and stay against recovery has to be granted during the pendency of appeals - Stay granted.
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