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2015 (11) TMI 230 - AT - Service TaxWaiver of pre deposit - business auxiliary service - reverse charge mechanism - Held that:- Licensor acted on behalf of the appellant and undertook activity relating to sale of the appellant s goods for which the licensor was paid commission based upon the value of exports. Although the appellant has also tried to make an arguable case that the licensor did not act as an agent of the appellant and therefore was not falling in the category of commission agent. Prima facie, it is an arguable case on either side. The appellant has also argued that there was no need for it to indulge in any suppression as any service tax paid by it would have been available as Cenvat credit. Prima facie it is a fair argument in favour of non-invocability of the extended period. In these circumstances it is fair to order pre-deposit of approximately 50% of the impugned demand pertaining to the normal period in respect of both the show cause notices. Accordingly, we order pre-deposit of ₹ 1.25 crores with proportionate interest within four weeks - Partial stay granted.
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