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2015 (9) TMI 1091 - AT - Service TaxWaiver of pre doposit - Works Contract Service - benefit of Notification No.1/06 - exclusion of value of the material sold - Held that:- On perusal of the records, appellants are registered in the service tax for construction of residential complex and they have not registered under WCS which came into effect from 1.6.2007. The period involved relates to Oct'07 to March'12. Appellant claimed the benefit of Notification 1/06. They also claimed that educational institutions are not taxable. Appellants informed vide their letter dt. 25.9.2014 addressed to the Superintendent of Central Excise for verification of payment of ₹ 61,95,312/- as recorded in OIO and the confirmation of payment is yet to be received. Taking overall facts and circumstances of the case, we are of the view that appellants have not made out a prima facie case for total waiver. - Partial stay granted.
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