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2014 (2) TMI 616 - CESTAT NEW DELHIDemand of service tax - Infrastructure support service - Held that:- As regards the Service tax demand of Rs.1,45,16,699/- on the basis of alleged providing of infrastructure support service, we are of the view that an amount of Rs.67.39 lakh already paid is sufficient for the purpose of hearing this appeal. Remaining portion of the Service Tax demand of about Rs. 2.37 crores, on the alleged providing of service of supply of tangible goods service, since there is no dispute that in respect of transaction of providing DSNG vehicles on hire to the customers, the appellants have paid the VAT, we are of the prima facie view that same would not be covered by the definition of supply of tangible goods service under section 65 (105)(zzzzj) of the Finance Act, 1994 - stay granted.
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