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2013 (11) TMI 502 - CESTAT CHENNAIDemand of service tax - Job work versus repair and maintenance service - Appellant contends exemption under notification 8/05-ST or 12/2003 for supply of goods - Held that:- The appellant has not given proper defence with supporting documents before lower authorities. So we consider it proper to direct the Applicant to make a pre-deposit of Rs.8,00,000 within a period of 8 weeks. If appellant is able to produce verification report from lower authorities that the payment by challan dated 02-09-2010 for Rs.3,39,306 is towards amount confirmed under this order the pre-deposit amount will get reduced to that extent - Decided against assessee.
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