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2016 (2) TMI 332 - CESTAT KOLKATAWaiver of pre-deposit - Demand of service beyond the scope of show cause notice - though initially it was demanded in the SCN under the category of "Mining services", but in the adjudication order, the said demand was confirmed under 'Business Auxiliary Service' and GTA services. - Held that:- At this stage, it is difficult to accept the contention of the Revenue that discharge of service tax liability for the services rendered mostly in Orissa and partly in Jharkhand at Bhubaneswar, Odisha cannot be accepted as payment towards their liability and the applicant is required to discharge service tax again. Therefore, on this account, the applicant could able to make out a prima facie case for total waiver of pre-deposit. Since the appellant had submitted their reply explaining their stand on the applicability of BAS & GTA service to their case, prima facie, it cannot be said that the Order is de hors the record of the case. - Stay granted partly.
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