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2015 (11) TMI 472 - AT - Service TaxWaiver fo pre deposit - Consulting Engineer's Services - exemption from service tax under Notification No.45/2010/ST dated 20.07.2010 - Bar of limitation - Held that:- Proportionate cost of existing infrastructure, which has been separately shown and collected in the respective invoices along with supervision charges, cannot be considered as taxable service under the category of "Consulting Engineer's Services". Thus, on this count, the Applicant could able to make out a prima-facie case for total waiver of predeposit of service tax demand. Regarding confirmation of demand on the credit availed on input services, namely, security and telephone services, we are not impressed with the argument of the ld.Advocate for the Applicant. The Applicants are rendering both the taxable and non-taxable service, hence it is difficult to appreciate that the security and telephone services, are rendered in connection with only the taxable output services i.e. "Consulting Engineer's Service. Prima-facie, on going through the impugned order, we find that the ld. Commissioner was not convinced with the evidences placed before him and rejected the claim of the Applicant that these input service are used in rendering the taxable service. - Considering, the Applicant is a Public Sector Undertaking and also keeping in view the interest of Revenue, it would be appropriate, at this stage, to direct the Applicant to deposit ₹ 5.00 lakhs - Partial stay granted.
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