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2015 (5) TMI 670 - AT - Service TaxWaiver of pre deposit - value of the spare parts used in providing authorised service station service has not been included - Held that:- For a similar (impugned) demand of service tax in the appellant s own case [2011 (1) TMI 728 - CESTAT, NEW DELHI], CESTAT has granted full waiver and unconditional stay. As regards CENVAT credit, the services involved are e.g., maintenance and repair service, courier service, mobile phone service, chartered accountant service, cleaning services consultancy service and security agency service. The appellants have an arguable case that these constituted input services. In the light of the foregoing, we grant full waiver from pre-deposit and stay recovery of the impugned liabilities during pendency of the appeal. - Stay granted.
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