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2015 (3) TMI 1007 - AT - Service TaxWaiver of pre deposit - Benefit of Notification No.45/2010 - exemption in respect of services provided to transmission and distribution companies - Held that:- Appellant was engaged in providing the activity of maintenance or repair of distribution transformers. He submits that appellant is eligible for the benefit of Notification No.45/2010 which provides exemption in respect of services provided to transmission and distribution companies - appellant may be eligible for the benefit of this Notification. However, the amount payable after extending cum-tax benefit is ₹ 1,76,012/- after 1.7.2010 and even appellant is not disputing the same. In our opinion, this amount is required to be deposited. - Partial Stay granted.
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