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2015 (12) TMI 1219 - AT - Service TaxWaiver of pre deposit - Exemption under Notification No.14/2004, dated 10.09.2004 - Held that:- there shall be waiver of pre-deposit during pendency of the appeal - No doubt, the notification above grants benefit in respect of services listed in section 65 (19) of the Finance Act, 1994, but with the rider that service of the nature appearing therein should be provided in relation to agriculture, printing, textile processing or education to claim service tax exemption. It appears to the commonsense that printing industry is envisaged to enjoy tax exemption when if that is labour intensive without being highly sophisticated or mechanized. However, we do not express any opinion on merit at this stage. - Stay granted.
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