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2016 (7) TMI 600 - AT - Service TaxWaiver of pre-deposit - seeking modification in the earlier order - construction of residential units. - The period involved is 2007-08 to 2011-12. The moot contention of the appellant is that they have been regularly filing return and paying tax under CRCS. Only because the department has classified it as works contract service, the present demand for differential duty has been made. It is also to be noted that they are not given the benefit of abatement even after remand of the case by the Tribunal. We are convinced that there is an error apparent on the face of record as the Tribunal in the said order has not taken into consideration the claim of abatement made by appellant and also the fact that they have been paying tax without fail under the category CRCS. - stay order modified - the amount of ₹ 1 crore paid by the appellant would suffice pre-deposit for the purpose of Section 35 F and we hereby grant waiver of the balance. - Decided partly in favor of applicant.
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