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2014 (2) TMI 861 - CESTAT NEW DELHIWaiver of pre-deposit - Cenvat Credit - 100% credit as per Rule 6(5) of CCR, 2004 while providing taxable and exempted services of service tax paid by Indian Hotels Limited - Revenue entertained a view that the service rendered by Indian Hotels Limited were not Management or Business Consultancy services but were franchisee services. - Held that:- it is a well settled proposition of law that classification cannot be changed in the hands of the service recipient. - stay granted. Availing Cenvat Credit while availing abatement - mandap keeper services - Notification No. 12/2004-ST and Notification No. 1/2006-ST - Held that:- the appellant has a good prime-facie case for the period prior to 1.3.2006. However, as the demand also falls under March 2006 period, we are of the view that the appellant is required to deposit the said demand. Ld. Advocate clarifies that the same would be around ₹ 3.11 lakhs. - stay granted partly.
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