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2015 (10) TMI 575 - AT - Service TaxWaiver of pre-deposit - Appellant provides services of maintenance or repair service and manpower recruitment service and contends that service recipient paid service tax on behalf of the Appellant for the period in issue and it had no intention to evade the tax as such – Held That:- no evidence has been furnished that M/s HSCL paid service tax on behalf of/on account of the appellant. - the issue of invocability of extended period requires detailed analysis which can be taken up only at the time of final hearing but it is a factor to be taken into account at this interlocutory stage. - stay granted partly.
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