CESTAT Chennai Waives Service Tax Pre-Deposit for Works Contract Services The Appellate Tribunal CESTAT Chennai granted waiver of pre-deposit of service tax of Rs. 51,51,508 for the period 10-9-2004 to 30-9-2007 for works ...
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CESTAT Chennai Waives Service Tax Pre-Deposit for Works Contract Services
The Appellate Tribunal CESTAT Chennai granted waiver of pre-deposit of service tax of Rs. 51,51,508 for the period 10-9-2004 to 30-9-2007 for works contract services. The Tribunal accepted that service tax liability only arose from 1-6-2007, leading to the waiver of pre-deposit, interest, and penalties, and staying recovery during the appeal.
The Appellate Tribunal CESTAT Chennai granted waiver of pre-deposit of service tax of Rs. 51,51,508 covering the period 10-9-2004 to 30-9-2007. The applicants were engaged in works contract, and the demand for service tax was confirmed. The Tribunal found merit in the applicants' submission that service tax liability arose only from 1-6-2007 for works contract services. Therefore, waiver of pre-deposit, interest, and penalties was granted, and recovery stayed during the appeal.
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