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2014 (9) TMI 857 - CESTAT BANGALOREDemand under reverse charge mechanism - expenditure for advertising and publicity - sponsorship service - Held that:- appellants has more weightage than the other side. According to the learned CA, the entire demand is time barred and appellant themselves have segregated the items where they are liable to pay tax, and they have paid it with interest. Further, it was submitted that there could not have been any intention to evade tax or there could not have been any hesitation to pay tax since the appellant would have been eligible to take credit of the service tax paid by them and use the same for payment of service tax on the services rendered by them. That being the position, we have to take a view that appellant has made out a prima facie case for waiver. Accordingly, the requirement of payment of balance dues is waived and stay against recovery is granted during the pendency of appeal - Stay granted.
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