Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1254 - CESTAT CHENNAIWaiver of pre deposit - Renting of Immovable Property Service - Held that:- amount pertains to ‘renting’, which was provided prior to 1-6-2007 but payment was received after 1-6-2007 - Waiver of pre deposit on account of the “Renting of Immovable Property Service” granted, during the pendency of the appeal - Stay granted. Real Estate Agency Service - Held that:- it is a transaction, where the applicants have intended to purchase the property and later, they did not intend to purchase the same but the consideration was received from relinquishment of the title in the property, which may not amount to service. Accordingly, the applicants have made out a prima facie case of waiver of pre-deposit of the entire amount confirmed against them under the category of “Real Estate Agency Service”, we grant such waiver and stay recovery thereof during the pendency of the appeal - Stay granted. Business Auxiliary Service - Held that:- it is a transaction for sale of shares of the company, therefore, the assessees are not liable to pay service tax under the category “Business Auxiliary Service”. Accordingly, we waive the requirement of pre-deposit of the entire service tax, interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted. Denial of CENVAT credit - Availment of CENVAT credit on Construction of Immovable Property prior to 1-6-2007 but on the premise that the Renting of Immovable Property Service has come into force only with effect from 1-6-2007 - Held that:- when the applicants took the input services at that time ‘Renting of Immovable Property Service’ was not under the tax net. The applicants have not made out a case for 100% waiver of pre-deposit of the entire amount of service tax, interest and penalties on this count - Stay granted partly.
|