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2015 (10) TMI 574 - AT - Service TaxWaiver of pre-deposit - GTA service – reverse charge - Appellant hires vehicles for transporting goods from the premises of consignors to that of the consignees and affirms the liability of service tax to be paid by the consignor or consignee of the goods in view of Section 68 of the Finance Act, 1994 read with Rule 2 (1) (d) (v) of Service Tax Rules, 1994 – Held That:- Demand of CENVAT Credit rests on appreciation of evidences adduced by both sides – Prescribed amount needs to be deposited within time to waive and recover stay during the pendency of the appeal – Partial stay granted.
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