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2014 (4) TMI 685 - AT - Service TaxWaiver of pre deposit - business of marketing telecom services - Incentive for work done - Applicant claim that these incentives were to be paid to the staff of the applicant, hence not liable to service tax - Held that:- Prima facie, we feel that there is nothing in the contract which shows that the payment of incentives was to the employees of the applicant and not to the applicant themselves. Further, the legal question whether employees can be considered to be distinct from the applicant in this transaction with the M/s. Bharti Telenet also is a debatable issue - Conditional stay granted.
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