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2010 (11) TMI 449 - CESTAT, BANGALOREWaiver of pre-deposit - Renting of Immovable Property - The appellants had leased out their open plot near Godown to various companies and provided electricity - The appellant in this case was providing ‘Storage and Warehousing Services’ and discharging the service tax liability thereon - The appellant has rented out the vacant land adjacent to their premises for storage and warehousing in emergency situation - Prima facie, this activity may not fall under the category of ‘Renting of Immovable Property’ - Hence, waiver of pre-deposit. Management, Maintenance or Repair Services - The agreement entered by the appellant with client is for the activity of operation and maintenance of mud plant wherein the appellant mixes certain materials in the mud plant of client - Prima face this activity of operation and maintenance of mud plant may not get covered under ‘Management, Maintenance or Repair Service’- Hence, waiver of pre-deposit.
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