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2008 (4) TMI 291 - AT - Service TaxStay of order - By the order-in-appeal, the Commissioner (Appeals) has excluded the value of materials used in providing photography service from the gross amount for the purpose of levy of service tax - stay of impugned order of the Commissioner may be interpreted as resulting in revival of the original order, enabling the Revenue to raise the demand which, will not be proper without adjudicating the issues involved on merits by the Tribunal - stay application is accordingly, rejected
The Appellate Tribunal CESTAT, New Delhi rejected the stay application in a case where the Commissioner excluded the value of materials used in providing photography service from the gross amount for the purpose of levy of service tax. The Tribunal stated that granting a stay could result in the revival of the original order without proper adjudication of the issues involved. The stay application was rejected.
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