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2015 (8) TMI 208 - AT - Service TaxWaiver of pre deposit - Renting of Immovable Property Service - suppression of facts - Held that:- In the case of M/s Greater Noida Industrial Development Authority (2014 (9) TMI 306 - CESTAT NEW DELHI) the Tribunal referring to the judgement in the case New Okhla Industrial Development Authority (2014 (1) TMI 1203 - CESTAT NEW DELHI) held that renting of vacant land by way of lease or licence for construction of a building or a temporary structure for use at a later stage in furtherance of business or commerce would be taxable service only with effect from 1.7.2010 and not during the period prior to 1.7.2010. In view of the said judgement, we are of the view that the appellant has a prima facie case in its favour. Therefore, we waive the requirement of pre-deposit and stay recovery of the impugned adjudicated liabilities during pendency of the appeal. - Stay granted.
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