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2014 (1) TMI 1102 - CESTAT NEW DELHIDemand of service tax - Business Auxiliary Service - Commercial Training or Coaching Centre Services - Held that:- Prima facie demand towards Business Auxiliary Service is unsustainable in view of the decision in Paul Merchants Ltd. vs. CCE, Chandigarh (2012 (12) TMI 424 - CESTAT, DELHI (LB)). In so far as the demand under the head ‘Commercial Training or Coaching Centre Services is concerned, activities of the petitioner/ appellant prima facie fall under Section 65(105) (zzzc) read with Section 65(26) and 65 (27) of the Act and hence no case is made out for interdiction of the pre-deposit or for grant of stay in respect of this assessed liability - Conditional stay granted.
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