2015 (1) TMI 769

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..... , Adv For the Respondent : Mr.Rakesh Goyal Additional Commissioner (AR) PER : S.S. Kang Heard both sides. 2. The applicant filed this miscellaneous application in respect of the objections raised by the Registry. As the applicant had removed the objections, therefore the miscellaneous application is allowed. 3. The applicant filed this application for waiver of pre-deposit of service tax, int .....

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..... ption limit means the sum total of first clearance during the financial year towards the gross amount, as prescribed under Section 67 of the Finance Act, charged by service provider towards taxable services till the aggregate value of such payment is equal to the exemption limit but does not include payments received towards such gross amount which were exempted from the whole of service tax levia .....

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..... ed services are to be taken into consideration. 6. We find that in view of the Explanation to provisions 3(B) of the Notification, prima facie the applicant has a strong case in their favour. Therefore, the pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal. Stay petition allowed. (Dictated in Court)
Case laws, Decisions, Judgements, Orders .....

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