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2015 (2) TMI 799 - AT - Service TaxWaiver of pre deposit - payment of service tax by the other person on behalf of assessee (the service provider) - Commercial Training or Coaching Services - Held that:- Applicant contended before the adjudicating authority that the entire service tax liability of their Coimbatore Branch had been discharged by M/s. Maya. Adjudicating authority observed that service tax liability has to be discharged by the applicant, service provider and therefore he has not accepted the payment of tax by M/s. Maya. In this context, Ld.AR drew the attention of the Bench to relevant portion of the order of Commissioner (Appeals). But, we are not impressed with the submission of Ld. AR on the ground that the adjudicating authority had not disputed the payment of tax by M/s. Maya in the adjudication order. We find that the case law relied upon by Ld. AR, where no tax was paid by other persons. Prima facie , we find that the tax was paid by M/s. Maya which should have been paid by the applicant, according to Revenue. Hence the applicant has prima facie a strong case for waiver of entire amount of tax along with interest and penalty. Accordingly, we waive the predeposit of the entire amount of tax and penalty till disposal of appeal. - Stay granted.
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