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2016 (4) TMI 729 - AT - Service TaxWaiver of pre-deposit - Demand of service tax for GTA service under reverse charge basis - Washing and beneficiation of coal before delivering to the buyers - Applicant pay freight on arranged transport and recovere on full reimbursement from the buyers of coal - Held that - the applicant has strong arguable case against the tax liability. The consignees (buyers of coal) have claimed to have been discharged the service tax though a full verification of facts of such assertion is not before us. As the prima facie case is in favour of the applicant the waiver of pre-deposit of service tax, interest and penalty is granted. - Stay and waiver granted
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