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2011 (11) TMI 729 - CESTAT, AHMEDABADDemand - Interest - while filing the ST-3 returns for the period ending September 2001 and March 2002 and March 2003, the appellant had submitted a covering letter indicating the amounts received by them from UNDP for rendering services and had also claimed exemption under Notification No. 48/98 dated 24-4-98 - Once the appellant intimated the fact to the department, the suppression of fact or misdeclaration cannot be alleged - In view of the above position, appellant has a very strong prima facie case in their favour and therefore unconditional stay against the recovery of the service tax and penalty is allowed after waiving pre-deposit.
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