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2014 (2) TMI 757 - CESTAT NEW DELHIWaiver of pre-deposit - Commercial and industrial service - construction of schools, hostels, hospitals - Held that:- some of the works executed by the petitioner during the period such as towards house construction or repairs of residential flats may perhaps fall outside the scope of CICS. - petitioner failed to discharge its obligations as an assessee by responding truly and fairly to the show cause notice by filing adequate pleadings supported by the evidentiary material, indicating and supporting its claim for exclusion from the liability to service tax for having provided CICS. - say granted partly.
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