Home Highlights July 2012 Year 2012 This

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1. Stay - dismissal of petition for non deposit of predeposit - petitioners have fully made good the pre-deposit amount along with interest - matter restored before tribunal - HC

2. Stay of demand - if the assessee makes a request to grant an absolute stay, the ITAT has to apply its mind to all the possible avenues that are available for the...

3. Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the...

4. Power to grant stay u/s 254(2A) of the Act – Stay to be granted beyond 365 days – Section 254(2A) does not prohibit/bar the High Court from issuing appropriate...

5. Dismissal of appeal for non compliance of stay order - The stay applications of individual appellants, having regard to their peculiar circumstances, should be...

6. Stay of demand - AO directed to pay 20% of demand for stay which was not complied - Ld. single Judge put precondition to 10% deposit to consider stay petition by CIT(A)...

7. ST on renting – stay order of Delhi HC stayed by SC till next date of hearing

8. Stay petition - Exercise the jurisdiction of CIT(A) to decide u/s 251(1)(c) - CIT(A) directed the assessee to file stay petition before the AO - order set aside.

9. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

10. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

11. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

12. Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT

13. Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

14. Stay of demand - condition precedent for the grant of stay of the demand - Out of three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an...

15. Stay of demand - ITAT having once held that the petitioner has a prima facie case while disposing of its stay petition, has taken opposite view when it later dismissed...