TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
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>Appellant granted waiver & stay for consulting dues after proving tax payment, citing precedents</h1> <h3>M/s. Infrastructure Technologies and Consultancy Services Versus Commissioner of Central Excise & Service Tax Mysore</h3> The appellant sought waiver and stay of adjudged dues for consulting engineers service, claiming sub-consultant status and citing relevant trade notice ... Waiver of pre deposit - Demand of service tax - Consulting engineers service - Held that:- prime consultant, to whom the appellant provided ‘consulting engineers service’ and from whom the consideration for such service was collected, has declared that they collected service tax from NHAI and deposited the same to the Central Government in respect of the service rendered from 2004 to 2007 - prima facie case found for the appellant - Stay granted. Issues:Waiver and stay of adjudged dues for consulting engineers service; Liability of sub-consultants for service tax; Prima facie case for waiver and stay.Analysis:The appellant filed an application seeking waiver and stay of adjudged dues amounting to Rs.2,29,616/- for providing consulting engineers service from 2004-05 to 2007-08. The impugned demand was based on this service provided to various parties, including prime consultants who, in turn, provided services to Government agencies. The appellant claimed they were working as sub-consultants and thus not liable for service tax, citing Trade Notice No.53 CE(Service Tax)/97 and a Tribunal decision in BBR (India) Ltd. vs. CCE, Bangalore. The Additional Commissioner argued that the appellant couldn't evade tax liability without proof that prime consultants paid service tax. However, the appellant's consultant presented specimen copies of declarations issued by prime consultants, showing collection and deposit of service tax to the Central Government for the services rendered by the appellant.The Judge, after considering the submissions, found a prima facie case in favor of the appellant. Consequently, waiver and stay were granted as requested. This decision highlights the importance of establishing the flow of service tax payments in complex service provider relationships, emphasizing the need for clear documentation and evidence to support claims of exemption from tax liability. The judgment also underscores the significance of precedents and official notifications in interpreting tax laws and determining liabilities in service-related disputes.
TaxTMI 
TaxTMI 
