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2016 (8) TMI 191 - CESTAT NEW DELHI

2016 (8) TMI 191 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - Supply of tangible goods services - scope of “taxable service” as per Section 65 (105)(zzzzj) - supply of tangible goods without transferring the right of possession and effective control of such machinery, equipment and appliances. - Held that:- Prima facie, the tax liability on the applicant for the above mentioned service appears to be sustainable. The applicability of service tax in terms of the above legal provisions to the .....

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by Ms.Neha Garg, DR and Shri Rajeev Gupta, AR for the respondent. ORDER The applicant is praying for waiver of pre-deposit and stay of recovery of the adjudicated service tax demand of ₹ 1,24,52,639/- with interest, equal amount of penalty under Section 78 and further penalty under Section 77 of the Finance Act, 1994. 2. Ld. Counsel for the applicant contended that the applicant is having a strong prima facie case in their favour as service tax now confirmed is not payable by them as they .....

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ed these computers, hardwares, softwares, accessories to the Department. The demand was also contested on the issue of time bar as substantial portion of demand is beyond the normal period. Ld. Counsel contended that there is no case for invoking demand for extended period in this case. He prayed for full waiver of pre-deposit of adjudicated dues, interest and penalty till the disposal of the appeal. 3. Ld. AR submitted that the impugned order is passed after examining the terms of the agreement .....

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