Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 508 - HIGH COURT OF BOMBAYMaintenance and repairs of railway sidings owned by private parties carried out by Central Railway - seeking waiver of pre-deposit of 50% of the service tax as by a Notification dated 21 December 2010 an exemption was provided in respect of management, maintenance or repair of railways - Held that:- As it appears that from 21 December 2010 Notification the service provided for the management, maintenance or repair of railways stands exempted.Hence, insofar as the demand covered by the second show cause notice dated 3 May 2011 for 2010-11 is concerned (Rs.74.22 lakhs), a complete waiver of deposit was warranted. For the balance of the demand of ₹ 2.51 crores which relates to the period 2005-06 to 2007-08 this period is prior to the exemption notification thus appeleant direct to deposit an amount equivalent to 20% of the demand within a period of eight weeks from today.
|