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2014 (8) TMI 668 - AT - Service TaxWaiver of pre-deposit - Installation of PCO booths - Held that:- Applicants are liable to pay Service Tax on the net amount they have received from the booth operator. Therefore, they are not liable to pay Service Tax on the gross amount received from the customers for the services provided by the booth operator - Accordingly, the appellants have made out a case for 100% waiver of pre-deposit of the impugned demands and, therefore, we waive the requirement of pre-deposit of the entire amount of Service Tax, interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted.
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