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2010 (2) TMI 390 - AT - Service TaxStay- Business Auxiliary Services- appellants entered into a contract on M/s. ONGC for giving crane on hire. Supply of Tangible Goods Service came under scope of service tax from 16.5.2008. Present dispute for the period 1.7.2003 to 30.4.2006. Thus the assessee made out a strong case for waiver of pre-deposit. Pre-deposit of amount of Service Tax and penalties waived.
The Appellate Tribunal CESTAT, Kolkata heard a case where the appellants filed for waiver of pre-deposit of service tax and penalties related to providing crane on hire. The tribunal found that the contract was only for hiring cranes, not for business auxiliary services. Pre-deposit of amounts waived, recovery stayed during appeal. Stay petition allowed.
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