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2015 (7) TMI 550 - AT - Service TaxWaiver of pre deposit - 'Consulting Engineer' service - Held that:- Amendment to the said Explanation is prospective in nature. It is also evident that the demand has been raised on the outstanding amount in respect of service from associate enterprises received before 10.05.2005. It is nowhere brought out in the impugned order or in the Show Cause Notice that the outstanding amount as on 10.05.2008 has ever been paid by the appellant. - Following the ratio of the judgement of CESTAT in the case of Gecas Services India Pvt. Ltd. (2014 (7) TMI 410 - CESTAT NEW DELHI), we waive the requirement of pre-deposit and stay recovery of the impugned adjudicated liability during pendency of the appeal - Stay granted.
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