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2015 (2) TMI 391 - AT - Service TaxWaiver of pre deposit - consulting engineers service or manpower supply service - Service tax not paid - Held that:- claim of the appellant that the service rendered was covered by manpower supply service has some validity. However this aspect has not been examined in detail by going through the concerned orders, schedules to the orders and the relevant invoices. Further the claim that subsequent to 16/06/2005, they have paid the tax under consulting engineers service was not made before the original adjudicating authority. Moreover, a small amount relates to IT support service which is also required to be considered since the IT service came into statute only in 2008 for the purpose of levy. Since the issues have not been examined in detail, the matter has to be remanded at this stage itself. - Matter remanded back - Decided in favour of assessee.
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