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2015 (12) TMI 677 - AT - Service TaxWaiver of pre deposit - Cargo handling service - Held that:- Appellant should at least deposit the collected amount. The Hon'ble Rajasthan High Court's decision [2015 (6) TMI 110 - RAJASTHAN HIGH COURT] referred to by the learned advocate does not declare the law that in all the stay petitions filed prior to 06/08/2014, the direction to deposit should be limited to 10% of the confirmed demand of tax. The Hon'ble High Court only took note of the amended provisions and in that particular case reduced the amount of deposit to 10%. However there is no law declared by the Hon'ble High Court that in the stay petitions filed prior to 06/08/2014, the amount of deposit should be limited to 10%. Otherwise also, the said decision would not be applicable to the facts of the present case, inasmuch as the appellant had already collected the tax from the customers, and we are of the prima facie view that appellant should deposit ₹ 1.05 crores along with proportionate interest with the Revenue - Partial stay granted.
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