Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 473 - CESTAT, AHMEDABADCommercial and industrial construction services- The appellant has deposited full amount of service tax demanded and is challenging portion of the demand on the ground that the appellant is not a commercial concern and, therefore, tax was not leviable prior to 16-6-2005 and is also contesting the penalty. Held that – in the light of section 80 and the appellant was not a commercial concern and, therefore, tax was not leviable prior to 16.6.2005, waive the requirement of pre-deposit and allow stay application.
|