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2014 (3) TMI 982 - CESTAT MUMBAIWaiver of pre-deposit - Business Auxiliary Service or GTA Service - Held that:- Applicant was providing various services under different Agreements entered with M/s. Maharashtra State Power Generation Co. Ltd. and M/s. Karnataka Power Corporation Ltd. and other service recipients. - In respect of the demand which is confirmed denying the benefit of Notification No. 32/2004-S.T., we find that in the show cause notice, the demand was made on the ground that the applicant had provided Business Auxiliary Service and the adjudicating authority treated the same as GTA Service and denied the benefit of the Notification on the ground that the applicant had not fulfilled the conditions of the Notification. As per the terms and conditions of the Agreement the applicant had arranged the transportation and the applicants are not having any trucks, dumpers, tippers etc. and the applicants arranged the same from various transport agencies. The applicant being service provider had not availed any credit in respect of capital goods credit or inputs credit for providing the taxable service. - demand is confirmed on the ground that the applicants are providing Business Auxiliary Service. The applicants relies upon various terms and conditions of the Agreement entered into with the recipient which prima facie shows the activity undertaken by the applicant is GTA service. - prima facie the applicant had not made out a case for waiver of pre- deposit of the amount - Partial stay granted.
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