Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 1079 - AT - Service TaxWaiver of pre-deposit - Violation of the provisions of Section 35F of Central Excise Act, 1944 - Appellant neither filed stay application nor made pre-deposit - Demand alongwith interest and penalty confirmed on the ground that the appellant was not eligible for the benefit of exemption Notification No. 18/2009-ST dated 7.7.2009 - Appellant contended that it satisfied all the conditions of Notification No. 18/2009 except that it did not file EXP-2 return every six months of the financial year within 15 days of the completion of the said six months which is only a procedural requirement. Therefore the benefit of notification should not have been denied. Held that:- it is evident that the said condition is a condition of exemption notification and therefore non-fulfilment thereof prima facie disentitles the appellant to the benefit of the said notification. In addition non-compliance with the provisions of Section 35F is prima facie a valid ground for rejection of the appellant’s appeal before the Commissioner (Appeals). Therefore, prima facie, we do not find any infirmity in the impugned order and accordingly we order pre-deposit of entire impugned service tax liability along with interest within four weeks. - Waiver not granted
|