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2014 (8) TMI 52 - CESTAT KOLKATAWaiver of pre-deposit - Soil exploration services - Classification as Scientific and Technical Consultancy Service or Technical Testing and Analysis Services - Held that:- Commissioner in its Revision Notice had not spelt out anything as to how the finding of the Adjudicating Authority that the services rendered by the Applicant were not under the category of ‘Scientific and Technical Consultancy Service’, but under the category of ‘Technical Testing and Analysis Service’ was incorrect in law and fact and also did not enumerate the evidences contrary to the findings of the Adjudicating Authority. We do not find, prima facie, any evidence recorded by the learned Commissioner in the Revision Order to show that the Applicant had rendered scientific and technical consultancy services and not soil testing and soil exploration services. On going through the sample invoices relating to soil exploration services annexed to the paper-book, we prima facie found that the said soil exploration services could not come either under the category of ‘Technical Testing and Analysis Service’ or under ‘Scientific and Technical Consultancy Service’. In these circumstances, we find that the Applicant could able to make out a prima facie case for total waiver of the pre-deposit of duty and penalties. Accordingly, we waive the pre-deposit of duty and penalties and stay its recovery during pendency of the Appeal - Stay granted.
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