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2014 (3) TMI 143 - CESTAT KOLKATAWaiver of predeposit of service tax - Imposition of equal amount of penalty imposed under Section 78 and penalty imposed under Section 76 - Held that:- Applicant had received the service of M/s. Fels Cranes Pvt. Ltd., Singapore, an overseas company, against a contract for designing, manufacturing, supplying, installing, testing and commissioning of 4 numbers of Rubber Tyred Cranes - Prima facie the entire contractual value had been assessed to customs duty, considering the same as goods. Consequently, even if it is considered as ‘works contract’ comprising the value of goods as well as the services, the principle of vivisecting the contract, at this stage, cannot be considered as the issue had been referred to the Larger Bench. Besides, we find that the Applicant Company being a Government of India Undertaking and the issue, prima facie, being not settled, the Applicant could able to make out a case for total waiver of the dues adjudged. Consequently, predeposit of all dues adjudged is waived and its recovery stayed during pendency of the Appeal - Stay granted.
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