9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 715 - AT - Service TaxWaiver of pre-deposit - Management Consultancy Service and Goods Transport Agency service - Service of implementing of Micro Irrigation system - Held that - appellant is a nodal agency for implementation of Micro Irrigation system by the Government of Gujarat. We also find that the said system is centrally sponsored scheme. If that be so, Board s circular clearly clarifies that there is no rendering of services for implementation of such centrally sponsored schemes. In our view, the appellants have made out a prima facie case for waiver of the amounts involved. Accordingly, we allow the application for waiver of pre-deposit of the amounts involved and stay the recovery thereof till the disposal of the appeal - Stay granted.
Issues: Waiver of pre-deposit of Service Tax liability and penalties under Finance Act, 1994 for Management Consultancy Service and Goods Transport Agency service.
In this judgment by the Appellate Tribunal CESTAT AHMEDABAD, the appellant filed a Stay Petition seeking waiver of pre-deposit of Rs. 97,77,753/- confirmed as Service Tax liability, interest, and penalties under the Finance Act, 1994. The confirmed liabilities were related to the appellant not discharging Service Tax liability for Management Consultancy Service and Goods Transport Agency service while implementing a Micro Irrigation system in Gujarat under a Central Government sponsored scheme. The appellant argued that being appointed as a nodal agency by the Government of Gujarat for scheme implementation, they were covered under a Board circular exempting services for such centrally sponsored schemes. The Tribunal noted the appellant's role as a nodal agency for the scheme and the centrally sponsored nature of the project. Considering the Board's circular exempting services for such schemes, the Tribunal found a prima facie case for waiver of the amounts. Consequently, the Tribunal allowed the application for waiver of pre-deposit and stayed the recovery of the amounts until the appeal's disposal. The judgment was dictated and pronounced in Court by the Tribunal members Shri M.V. Ravindran and Dr. P. Babu.
|
