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2016 (8) TMI 191 - AT - Service TaxWaiver of pre-deposit - Supply of tangible goods services - scope of “taxable service” as per Section 65 (105)(zzzzj) - supply of tangible goods without transferring the right of possession and effective control of such machinery, equipment and appliances. - Held that:- Prima facie, the tax liability on the applicant for the above mentioned service appears to be sustainable. The applicability of service tax in terms of the above legal provisions to the applicant has to be examined in detail, which will necessarily be undertaken at the time of final hearing of the case along with the question of applicability of time bar to the demand, as pleaded by the applicant. - Stay granted partly.
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