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2009 (6) TMI 411 - CESTAT, BANGALOREIssue involved in this case is regarding service tax liability on the applicant under the category of maintenance and repair services for the period July 2003 to March 2005 - It is his submission that they have entered into an agreement for maintenance and operation of INFINET net work of client - It is his submission that post 16-6-05, they are discharging the service tax liability on the amounts received from client - Board’s Circular No. B1/6/2005-TRU dated 27-7-2005 clarifying amendment to relevant service - In view of the above reproduced Board’s circular, prior to 16-6-05, it is difficult to construe that operation and maintenance carried out by the applicant is liable for service tax. We find that the applicant has made out a prima facie case for complete waiver of the dues - Application for wavier of the pre-deposit of the amounts involved is allowed and recovery thereof stayed
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