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2015 (8) TMI 106 - AT - Service TaxWaiver of pre deposit - small service provider - wilful misstatement/suppression of facts - Benefit of Notification No. 12/2003-ST dated 26.2.2003 - Held that:- It is seen that the appellants mentioned at Sr. Nos. 1, 5 and 6 involving total amount of service tax in the range more than ₹ 10 lakhs each have paid more than 85% of the amount of service tax demanded in the respective show cause notice - In the remaining cases [except for Sr. No. 2 and 3 of the table) the amount of service tax involved is relatively small and there too substantial amounts vis-a-vis amounts demanded in the show cause notices have been paid. In the case of Shri A.N. Singh, no tax has been paid because the appellants claimed the benefit of SSI exemption on the ground that the value of service rendered was less than the exemption limit if the value of the goods supplied was deducted. The demand at Sr. No. 2 is less than ₹ 5 lakhs out of which ₹ 55,858/- has been paid. - in the totality of the circumstances including the appellants plea that service was rendered to a public sector unit and there was no question of any suppression/mis-statement on their part, we allow waiver of pre-deposit of the remaining adjudicated liabilities staying recovery of the same during pendency of the appeals. - Stay granted.
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