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2015 (11) TMI 624 - AT - Service TaxWaiver of pre deposit - small service provider exemption - benefit of exemption Notification No.06/2005 - Commercial or Industrial Construction Service - Held that:- Prior to 01.06.2007, works contract was not liable to service tax and as a consequence of which, prima facie the appellant became eligible for the benefit of exemption Notification No.06/2005 during the remaining part of the financial year 2007-08. Extending that benefit, the appellant claims, the demand would reduce to ₹ 1,43,858/- (which is more than 50% of the impugned demand). Accordingly, we order pre-deposit of ₹ 1,43,858/- along with proportionate interest within eight weeks. Compliance is to be reported by 19.10.2015. Subject to such compliance, recovery of the remaining adjudicated liabilities is stayed during pendency of the appeal - Partial stay granted.
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