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2015 (2) TMI 475 - AT - Service TaxWaiver of pre deposit - Business Auxiliary Service - difference between the discount extended by the automobile manufacturers and the discount extended by the appellant to the customers. - Held that:- The findings of the adjudicating authority as well as the first appellate authority indicates that the amount which has been shown by the appellant in his balance sheet as income is the difference between the discount which has been extended by the automobile manufacturers and the discount given by the appellant to the customers. This amount is shown as discount given by the appellant. We find that the learned CA is correct in bringing to our notice that identical issue in the case of Tata Motors Insurance Services Ltd. Vs. CST, Bangalore - [2007 (8) TMI 638 - CESTAT BANGALORE], the co-ordinate bench of this Tribunal has granted unconditional stay. Prima facie, we find that the appellant has made out a case for waiver of pre-deposit of the amount confirmed as service tax liability of approximately ₹ 3.70 lakhs. We consider the amount deposited by the appellant in respect of first two issues as enough deposit to hear and dispose of appeal on merits. Accordingly, the application for waiver of pre-deposit of balance amount is allowed and recovery thereof stayed till the disposal of the appeal. - Stay granted.
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