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2015 (1) TMI 1002 - CESTAT MUMBAIWaiver of pre deposit - Service provided to associate concern - Held that:- As per the Service Tax Rules, in case of associate firm the service tax is payable at the time of amount is credited to the account of the service provider. In this case the service tax has been paid at the time of actual receipt of the consideration. Therefore, prima facie the applicant is not required to pay interest for the alleged delay in making the payment of service tax. Accordingly, I grant waiver of pre-deposit of interest demand from the applicant and stay recovery thereof during the pendency of the appeal - Stay granted.
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