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>CESTAT Tribunal Waives Service Tax Pre-deposit, Finding Strong Limitation Case</h1> The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the applicant, waiving the pre-deposit of Service Tax amounting to Rs. 3,39,680/- and penalty. ... Applicants were registered with the Revenue Authorities and they were paying service tax in respect of commission charged for providing the service - revenue asked for tax on gross amount charged - there is no suppression with intent to evade tax on the part of applicant - prima facie, we find the applicant had a strong case on limitation, therefore, the amount already deposited is sufficient for hearing of the appeal - pre-deposit of remaining amount of service tax and penalties are waived The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the applicant, waiving the pre-deposit of Service Tax amounting to Rs. 3,39,680/- and penalty. The applicant argued on merit and time bar, citing no intent to evade tax. The Tribunal found a strong case on limitation, allowing the appeal and waiving the remaining amount of service tax and penalties.
TaxTMI 
TaxTMI 
