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2015 (7) TMI 927 - AT - Service TaxWaiver of pre deposit - construction service - whether service tax has to be paid for different types of services rendered to TTD - Held that:- no evidence has been produced by the appellant to show that the activities undertaken relate to agriculture. The show-cause notice was issued in this case on 31.05.2012, whereas the demand for reworking of agricultural land relates to the year 2008-09. Therefore, it becomes necessary to examine whether appellants have sufficient grounds to consider it as agricultural work or not, which would require the details of agreement, the kind of work undertaken etc. to be considered, which in our opinion may not be necessary at this stage since it would consume a lot of time. Having regard to the overall facts and circumstances, we waive the requirement of pre-deposit and grant stay against recovery of dues during the pendency of appeal. - Stay granted.
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