9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 815 - AT - Service TaxExemption under Notification No.12/2003 - the assessee has been alleged to have not paid the Service Tax liability on the services under the #Maintenance or Repair services - The benefit of Notification No.12/2003 was also not extended to the assessee - If the assessee is claiming the benefit of Notification No.12/2003, if eligible, has to be extended to him and it cannot be denied if he produces the certificates - As per the decision taken by this bench in the cases of M/s. Sanmati Electro-Sinterings Vs. CCE, Belgaum (2010 -TMI - 205868 - CESTAT, BANGALORE), set aside the impugned order, without expressing any opinion on merits of the cases, keeping all the issues open, remand the matter back to the Adjudicating Authority to reconsider the issue afresh.
Issues: Stay petitions for waiver of pre-deposit of Service Tax, Penalty u/s 77, Penalty u/s 78.
Stay Petitions for Waiver of Pre-deposit of Service Tax, Penalty u/s 77, Penalty u/s 78: The Appellate Tribunal CESTAT Bangalore heard the stay petitions filed for waiver of pre-deposit of amounts related to Service Tax, Penalty u/s 77, and Penalty u/s 78. After considering the submissions and records, the Tribunal found the issue to be identical to previous cases. Referring to decisions in similar cases, the Tribunal allowed the applications for waiver of pre-deposit and proceeded to dispose of the appeals. The assessee was alleged to have not paid the Service Tax liability on Maintenance or Repair services and was not extended the benefit of Notification No.12/2003. The Tribunal held that if the assessee is eligible for the benefit of the notification and produces the necessary certificates, it cannot be denied to him. Following previous decisions, the Tribunal set aside the impugned order, remanded the matter back to the Adjudicating Authority for reconsideration, and emphasized the importance of following natural justice principles in reaching a conclusion. The appeals were allowed by way of remand, and the stay petitions were also disposed of accordingly.
|
