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2012 (10) TMI 556 - CESTAT, AHMEDABADWaiver of the pre-deposit – construction of residential construction – sub contractor – Held that:- Period involved in this case is of 2005-2006, 2007-2008 wherein, undisputedly the appellant has been considered as the sub contractor - Prior to 23-8-2007, there was a Board’s circular which indicated that the sub contractors need not discharge service tax liability if the main contractor is discharging the Service tax liability - subsequent to 23-8-2007, though the circular may be pressed into service for the purpose of demand of the Service tax, issue is a contentious one - show cause notice as well as both the orders have not given bifurcation of the amount of the Service tax liability that amount arises on the appellant after 23-8-2007 and also there is a question of limitation – waiver of pre-deposit allowed
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