2014 (1) TMI 1377

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..... ing service tax from that date. It was for him to come forward and pay the service tax till 31.03.2008, which he has not done so. In our view, service tax liability arises on the appellant - service tax liability needs to be reworked out, based upon the amount received and the benefit of small scale service provider notification and also the value is to be considered as cum-tax value - appellant h .....

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..... 01.4.2008, the appellant himself took the service tax registration under the said category Management, Maintenance and Repairs Services and started depositing service tax from that date. It was for him to come forward and pay the service tax till 31.03.2008, which he has not done so. In our view, service tax liability arises on the appellant. We also agree with contentions raised by the learned C .....

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..... Registrar. Deputy Registrar on ascertaining such compliance, will place the file before the Bench on 09.7.2013 for passing an appropriate order. Subject to such compliance being reported, the application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated and pronounced in the Court) - - TaxTMI - TMITax - Service .....

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