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2010 (12) TMI 804 - AT - Service TaxWaiver of pre-deposit - Appellants states that the work undertaken by the appellants was as per a contract with the Ahmedabad Municipal Corporation and the said work falls under the category specified under Section 65(97a) of the Finance Act, 1994 but is eligible for exemption under the exclusion clause as it is in relation to irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies, namely, Sabarmati river - The appellants have made out a prima facie case for complete waiver for pre-deposit - Decided in favour of assessee.
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