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2015 (12) TMI 271 - AT - Service TaxWaiver of pre-deposit - maintenance or repair services - Held that:- scope of the work is repair and overhauling of pumps only. Ongoing through the scope of the work we find that the applicant is not engaged in the activity of repair or maintenance of immovable property, therefore, the contention of the ld. Counsel for the applicant is not acceptable. We further find that the Counsel for the applicant M/s King Technical Traders, submits that the applicant have paid sale tax on some of the parts and the said amount is deducted from the service tax. - applicants have failed to make out a complete waiver of pre-deposit - Partial stay granted.
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