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2010 (6) TMI 307 - AT - Service TaxWaiver of pre-deposit - job-work of rebuilding of old worn-out rollers, liners, tyres and old worn-out components of cement plants, steel plants - registered with the department as providers of 'maintenance and repair services - differential service tax - on the ground that they had not included the value of the goods and materials used in the aforesaid activities, in the taxable value of the taxable service - Department alleged that value of the goods and materials so used were not separately shown in the relevant invoices and, therefore, the assessee was not entitled to claim the benefit of Notification No. 12/03-S.T - Held that: - short-payment of service tax was worked out by the auditor for the above period, which was paid by the appellant - appellant cannot be alleged to have suppressed anything before the department - service tax required to be paid on the gross amount charged from the service recipient for providing the maintenance and repairs service - direct the appellant to pre-deposit
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