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2016 (4) TMI 779 - AT - Service TaxWaiver of pre-deposit - Crushing of iron ore for various customers in terms of contracts - Held that:- the applicant is prima facie having a strong case against the impugned order. The ground loss as fixed in the contract is with reference to the crushing charges which is also part of the contract. No indication found in the terms of the contract or in the impugned order to suggest that the rate of crushing charges fixed are linked or influenced by the ground loss, the percentage which is also fixed in the contract. In the absence of evidence to suggest that the crushing charges are influenced by other consideration like reduction in ground loss, we prima facie find the applicant is having a strong arguable case in their favour. Considering the above analysis, this is a fit case for waiver of pre-deposit of adjudicated dues till the disposal of the appeal. - Waived granted
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