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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Waiver of pre-deposit - Tribunal in the case of appellant ...

Service Tax

May 13, 2015

Waiver of pre-deposit - Tribunal in the case of appellant ordered to deposit entire amount of service tax with interest except penalty - in a similar case stay was granted for entire demand - the interim benefit had been granted to another party, would not itself be a ground for review, as such - HC

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  2. Availment of CENVAT Credit twice - Applicant failed the make out a prima facie case for waiver of pre-deposit of the entire amount of penalty - AT

  3. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  4. Waiver of pre-deposit - tribunal to consider prima-facie case or to study the matter in detail in stay application - order of the tribunal on merit is not correct - HC

  5. Construction services – nature of receipt - advance or loan - the appellant’s, have made out a prima facie case for waiver of the pre-deposit of amounts involved - AT

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  7. Waiver of pre-deposit - tribunal directed the petitioner to deposit a sum of ₹ 1.14 crores - tribunal must consider the argument of net-worth for ascertaining...

  8. Waiver of pre-deposit of tax - Design Service - applicant has made out a case for waiver - Prima facie, demand of tax on design and development of tools would be justified - AT

  9. Waiver of pre deposit - Renting of immovable property service - revenue sharing basis agreement - e applicant has made out a case for waiver. - AT

  10. Waiver of pre-deposit - tribunal directed that the Bank Guarantee may be encashed for collecting the demand of duty - order of tribunal sustained - HC

 

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