CESTAT Kolkata: Waiver of pre-deposit for Service Tax dispute under Section 65 The Appellate Tribunal CESTAT, Kolkata waived the pre-deposit requirement and scheduled an early hearing to examine whether the Appellants' activities ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CESTAT Kolkata: Waiver of pre-deposit for Service Tax dispute under Section 65
The Appellate Tribunal CESTAT, Kolkata waived the pre-deposit requirement and scheduled an early hearing to examine whether the Appellants' activities were subject to Service Tax under Clause 97(a) of Section 65 for the period April 2006 to May 2007, as contended by the Adjudicating Commissioner. The Appellants claimed their activities were related to mining of coal, not site formation, clearance, excavation, and demolition.
The Appellate Tribunal CESTAT, Kolkata heard a case where the Appellants were paying Service Tax under clause 105(zzzy) from 1-6-2007. The Adjudicating Commissioner levied Service Tax for the same activities from April 2006 to May 2007 under Clause 97(a) of Section 65. The Appellants argued that their activities related to mining of coal and not site formation, clearance, excavation, and demolition. The Tribunal waived the pre-deposit requirement and scheduled an early hearing on 27-10-2008 for detailed examination of the issue.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
