2009 (6) TMI 199 - AT - Service Tax

Service tax has been confirmed on the ground that services of insurance relating to branch/head office and maintenance of instruments like computers are not eligible to avail credit as they do not conform to the statutory definition of input service - prima facie the applicants had not substantiated their plea with regard to use of such services and, therefore, no strong prima facie case for unconditional waiver has been made out by them. stay granted partly

Summary

The Appellate Tribunal CESTAT, Chennai ordered the appellant to deposit Rs. 5,000 towards service tax within 4 weeks. Failure to comply would result in vacation of stay and dismissal of appeal. Compliance to be reported on 17-7-2009.