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2015 (1) TMI 91 - MADRAS HIGH COURTWaiver of pre deposit - rent-a-cab operator services - contravention of the provisions of Section 70 of the Finance Act, 1994 read with Rule 7 of the Service Tax Rules, 1994 - Held that:- On a prima facie case taken by the appellant that for the previous year where the proceedings initiated by the Department was set aside by the Tribunal and that being the case for the subsequent period, the said benefit should enure to the appellant insofar as the pre-deposit is concerned. As against the earlier order of the Tribunal for the previous year, an appeal has been filed by the Department, in respect of another issue which is stated to be pending before this Court - In the light of the above, pending the above proceedings, the appellant is entitled to waiver of entire pre-deposit - Decided in favour of assessee.
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