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2015 (12) TMI 1217 - AT - Service TaxWaiver of pre deposit - Erection, Commissioning and installation service - doubt was whether the abatement were genuinely claimed - Held that:- Prima facie, there were four contracts executed by the appellant. But contract-wise discussion is absent in the Adjudication order to appreciate the quantum of goods if any used in each contract. Learned Adjudicating authority in para 12.1 of the order has recorded that there was a claim of abatement. But his only doubt was whether the abatement were genuinely claimed and benefit of the notification by the appellant was appropriate. Appellant failed to satisfy the authority on this aspect. However, prima facie making overall assessment of the fact situation and denial of abatement not being on sound reasoning, there shall be waiver of pre-deposit during pendency of the appeal. - Stay granted.
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