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2016 (3) TMI 1051 - AT - Service TaxWaiver of demand - Business Support Services - Space booking for ocean freight - Appellant contended that excess amount if any recovered from the exporters as ocean freight cannot be treated as providing of Business support services - Held that:- by relying on the various decisions of co-ordinate bench, appellant has made out a prima facie case for complete waiver of demands with respect to taxability on ocean freight for exports. Admissibility of CENVAT Credit - Appellant has already deposited an amount of ₹ 25.00 Lakh through challan and ₹ 7.72 by way of reversal of credit - Held that:- applicant has already paid an amount of ₹ 32.72 Lakh through challan and reversal of CENVAT Credit regarding demand of CENVAT Credit, and is also agitating the issues on merits. Therefore, such deposit shall be considered sufficient for granting stay. - Stay granted
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