Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 575 - AT - Service TaxWaiver of predeposit - residential complex construction - Time limitation - applicants have made out a prima facie case for wavier as they have constructed only 8 units of residential complexes while service tax is leviable only if more than 12 residential units having a common area and certain common facilities are constructed - prima facie not sufficient to hold that the applicants are liable to service tax as, admittedly, they have constructed only 8 residential units until the date of show-cause notice - Decided in favor of the assessee
The Appellate Tribunal CESTAT, Chennai heard an application for waiver of predeposit of service tax on the amount received by the applicants for constructing residential complexes. The applicants have constructed only 8 units, below the threshold for service tax liability. Waiver granted, recovery stayed pending appeal.
|