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2014 (10) TMI 311 - CESTAT MUMBAIWaiver of pre deposit - Commercial or industrial construction service - Held that:- Appellant has undertaken commercial construction service for HAL and the services include supply of material also while computing the service tax demand, abatement has been given in respect of the material supplied. Therefore, prima facie the confirmation of demand appears to be sustainable in law. As regards the plea of time bar, it is on record that the appellant has been a service tax registrant since 2005. In his statement recorded before the investigating authorities, he has also admitted to the tax liability and also undertook to make goods the service tax liability. Thereafter, the show cause notice was issued and the appellant did not even bother to file any reply to the notice or appear before the adjudicating authority. Similarly, before the appellate authority also, the appellant did not choose to appear for personal hearing. This conduct of the appellant does not reflect well on him. In these circumstances, we are of the prima facie view that the appellant has not made out any case for complete waiver of pre-deposit - partial stay granted.
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