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2014 (2) TMI 1128 - CESTAT NEW DELHIWaiver of pre-deposit - Stay recovery of the tax - Site formation and clearance excavation and earth moving and demolition service - Held that:- site formation and clearance excavation and earth moving and demolition service became taxable with effect from 16.6.2005. We also find from the order in original that the third work order was dated 17th June 2005 and amount of Rs.1,20,37,101/- was the gross amount against the services rendered by the applicant. Out of which Rs.86,28,180/- had been received by the applicant towards services rendered after 16th June 2005. Prima facie this amount is a taxable as the work order itself is after 16th June 2005. Therefore the applicant does not have a case for complete waiver of pre-deposit - Conditional stay granted.
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