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2015 (3) TMI 962 - AT - Service TaxWaiver of pre deposit - Denial of benefit of exemption Notification No.18/2002-ST dated 16.12.2002 - R& D Cess was paid after making the payment to the overseas service provider - Penalty u/s 77 & 78 - Held that:- Major portion of the demand relates denial of the benefit of exemption Notification No. 18/2002/ST dt.16.12.2002. relating to the R& D Cess paid to Govt. of India under Section 3 of Research and Development Cess Act, 1986 on the amount paid to the overseas service provider. The demand has been confirmed on the ground that the R& D cess was paid subsequent to the payment made to the overseas service provider. Prima facie , we find the issue covered by the decision of this Tribunal in Jindal Praxair Oxygen Co. (2007 (8) TMI 177 - CESTAT, BANGALORE) - demand on other issues rests on appreciation of evidence and debatable. In these circumstances, the Applicant could able to make out a prima facie case for waiver of predeposit dues adjudged. Accordingly pre-deposit of dues adjudged is waived and its recovery stayed during the pendency of the Appeal. - Stay granted.
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