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2015 (2) TMI 754 - AT - Service TaxWaiver of predeposit- Manpower Recruitment or Supply Agency Service- Reimbursement of salary- Held that:- Prima facie, we find that the present case is covered by the decision of the Tribunal in the case of Neelav Jaiswal & Brothers [2013 (8) TMI 147 - CESTAT NEW DELHI], which is in favour of the Revenue. We also note that the Tribunal considered the decision of the Hon'ble Delhi High Court in the case Interncontinental Consultants and Technocrats Pvt. Ltd. [2012 (12) TMI 150 - DELHI HIGH COURT]. In view of that the applicant failed to make out a strong prima facie case for waiver of predeposit of the entire dues. Accordingly, we direct the applicant to predeposit an amount of ₹ 35,00,000/- (Rupees thirty five lakhs only) within a period of eight weeks and report compliance on 13.2.2015. Decided partly in favour of assessee.
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