infinity Credit Vs. Cce

infinity Credit vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Oct 30, 2007

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https://sooperkanoon.com/case/46365

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Citation: sooperkanoon.com/46365
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: P Das
Decided On: Oct 30, 2007
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

infinity Credit

Respondent

Cce

Legal References

Reported In: (2008)12STJ309CESTATNew(Delhi)

Excerpt

1. heard both sides and perused the records. the applicant filed this application for waiver of pre-deposit of tax of rs. 76,945.00 and penalty of equal amount. the learned advocate on behalf of the applicant submits that the applicant is a proprietorship concern, which is not included in the nature of service of "business auxiliary services", under section 65(105)[zzb] of the finance act 1994. he further submits that the applicants already deposited rs. 30,000.00 towards tax.2. after hearing both the sides and on perusal of records, i find that the question is as to whether the proprietorship concern, would be treated "commercial concern". as the amount of rs. 30,000.00 tax deposited by the applicant, i find that this is sufficient for waiver of pre-deposit of balance amount of tax and penalty. accordingly, the pre-deposit of balance amount of tax and penalty is waived till disposal of the appeal. stay petition is allowed.

Full Judgment

1. Heard both sides and perused the records. The applicant filed this application for waiver of pre-deposit of tax of Rs. 76,945.00 and penalty of equal amount. The learned advocate on behalf of the applicant submits that the applicant is a proprietorship concern, which is not included in the nature of service of "Business Auxiliary Services", under Section 65(105)[zzb] of the Finance Act 1994. He further submits that the applicants already deposited Rs. 30,000.00 towards tax.

2. After hearing both the sides and on perusal of records, I find that the question is as to whether the proprietorship concern, would be treated "commercial concern". As the amount of Rs. 30,000.00 tax deposited by the applicant, I find that this is sufficient for waiver of pre-deposit of balance amount of tax and penalty. Accordingly, the pre-deposit of balance amount of tax and penalty is waived till disposal of the appeal. Stay petition is allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties infinity Credit vs Cce Same Subject Service Tax Same Judge P Das