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2010 (6) TMI 167 - CESTAT, NEW DELHIStay- Business Auxiliary Service- Show cause notice was issued to bring the appellant to the fold of levy of service tax under Finance Act, 1994 in respect of “Business Auxiliary Services provided” for the period July 2003 to January 2007. Adjudicating authority found that SICCL had launched various projects of housing and real estate. Air travel passengers of the appellant Airlines were targeted as potential customers in terms of agreement dated 30-3-1995 entered into between SAL and SICCL to promote business of the later by the appellant and project information was brought to the later by the appellant and project information was brought to the notice of such customers through printing in air tickets of M/s. SAL. Necessary consideration per passenger ticket was paid to the appellant Airlines for such purpose by SICCL. Held that- activity in the nature of service whether provided individually or integrally with other activities not charges chargeability when incidence of levy occurs. Prima facie service provided in the nature of business auxiliary. Thus there is not total waiver of penalty.
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