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2016 (1) TMI 159 - AT - Service TaxCondonation delay - appeal could not be filed due to non receipt of order - order was passed on 20/09/2011 - appellant contended that, when the Revenue approached them for recovery proceedings, they came to know about the fact of passing of the said order. They immediately approached the Revenue, procured a copy of the impugned order on 07/04/2014 and filed appeal on 30/06/2014. - Held that:- In view of the above clarification and in view of the absence of any evidence showing actual dispatch of the impugned order to the appellant, we hold that the date of receipt of the impugned order was 07/04/2014, when a copy of the said order was given to the appellant. The appeal stand filed within a period of 3 months from the date of receipt of the said order and as such, it is within the limitation period. COD application is accordingly allowed. Waiver of pre-deposit - Business Support Services - manpower recruitment or supply agency - Inasmuch as information technology service to non-profit organisations was not taxable prior to 01/07/2010 and in this case the period involved is prior to the said date, no tax liability would arise. As the major part of the demand under the said category is on account of this particular category, he prays for dispensation with the condition of predeposit. - Held that:- we, though, find favour with the appellant's contention in respect of the main contract but appreciating that there are other smaller contracts involved in which case the service consideration is a particular fixed amount per person, we are of the view that the appellant has not made out a prima facie case in respect of the other contracts. As such considering overall facts and circumstances of the case, we direct the appellant/applicant to deposit ₹ 10 lakhs (Rupees ten lakhs only) out of the said ₹ 69.70 lakhs. Delay condoned - stay granted partly.
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