TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal dismissed for non-compliance with pre-deposit order on service tax for APMC construction. Tribunal grants waiver.</h1> The appeal was dismissed for non-compliance with the pre-deposit order regarding service tax on construction for the Agricultural Produce Market Committee ... Appeal dismissed for non-compliance of pre-deposit - Assessee engaged in construction services - Held - In view of CIT vs. Sindi Krishi Utpanna Bazar samitee, case remanded back with waiver of pre-deposit. Issues:1. Dismissal of appeal for non-compliance of pre-deposit order.2. Whether construction for Agricultural Produce Market Committee (APMC) is commercial in nature.3. Grant of waiver of pre-deposit and remand to lower appellate authority.Issue 1: Dismissal of appeal for non-compliance of pre-deposit orderThe appellant appealed against an order requiring a pre-deposit of service tax. The appellant argued that the construction for APMC should not be taxed as it is for charitable purposes. The Hon'ble High Court's decision and a Board's Circular were cited to support this argument. The appellant requested a waiver of pre-deposit and a reconsideration by the lower appellate authority.Issue 2: Whether construction for Agricultural Produce Market Committee (APMC) is commercial in natureThe Authorized Representative (JDR) for the respondent argued that the construction by the appellant for APMC should be considered commercial as APMC charges commission. The Tribunal noted that the lower appellate authority did not provide a view on this issue. The Tribunal decided to remand the matter back to the lower appellate authority for further examination due to the narrow compass of the issue.Issue 3: Grant of waiver of pre-deposit and remand to lower appellate authorityAfter considering both sides' submissions, the Tribunal found the issue to be debatable, especially in light of the High Court's decision. Consequently, the Tribunal granted a waiver of pre-deposit and remanded the matter to the lower appellate authority for a decision on merit without insisting on pre-deposit. The appeal and stay application were disposed of accordingly.
TaxTMI 
TaxTMI 
