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2015 (12) TMI 1220 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - reverse charge mechanism - technical consultancy service received from abroad - Held that:- Examining the taxability and non-taxability, it transpires that the advance returned not being taxable, for the time being the interest demand may not be enforceable. Similarly, utility service charges received being payable to the respective authorities providing such service, there may not be enforceable demand for the time being. So far as reverse charge mechanism applicable in respect of demand of ₹ 34,292/- is concerned, that is good demand for recovery at present. Similarly, the CENVAT credit wrongly availed appears to be a credible ground for Revenue for recovery at this stage. Thirdly, the interest paid for default period for payment of service tax to the extent of ₹ 23,31,736/- is also a good demand for recovery at present. - Partial stay granted.
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