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2015 (11) TMI 568 - CESTAT NEW DELHIWaiver of pre deposit - Maintenance or repair service/ Works Contract Services/ Commercial or Industrial Constriction Service (CICS) - Held that:- As the services were rendered under works contracts, they were not liable to service tax upto 31.05.2006 as works contract service came into existence w.e.f. 01.06.2007. Further, we notice that benefit of composition scheme for works contract service has not been extended although the rendition of service involved supply of goods and so prima-facie the appellant was entitled to the said benefits which by itself would bring down the demand to less than 33% of the amount confirmed. The appellant has also raised the issue of time bar although a decision thereon will require detailed discussion which can be taken up only at the time of final hearing. The appellant has deposited ₹ 4.17 lakhs and some part of the demand is claimed to be in respect of sale of goods which is not sustainable. - pre-deposit of ₹ 17.5 lakhs alongwith proportionate interest would meet the requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 - Partial stay granted.
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