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2014 (12) TMI 456 - CESTAT CHENNAIWaiver of predeposit - E-publishing services - Held that:- There is no dispute on the fact that appellant is engaged in providing of E-publishing services to overseas customers. Part of the services like, copy editing, indexing, project management outsourced to the overseas customer which is squarely covered under "Import of Services". The remittance of foreign currency is not under dispute. The above activities particularly the project management outsourced relates to managing specified E-publishing project given by the customer efficiently. We find that appellant had initially contested before the adjudicating authority that their services were covered under IT services and the adjudicating authority held that their activity does not fall under "Information & Technology Services". However, the appellant in the present appeal advanced their contentions under "Business Auxiliary Service" under clause (vi) as provision of services on behalf of the client before the Tribunal for the first time. Considering the nature of services and also considering the fact that the appellant has initially contested that Information & Technology services before the adjudicating authority and now they are contesting under Business Auxiliary Service, the appellants have prima facie not made out a case for total waiver of predeposit. - Partial stay granted.
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