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2015 (11) TMI 1531 - AT - Service TaxWaiver of pre-deposit - Valuation - Benefit of 67% abatement was not allowed on the ground that there was some free supply materials - Held that:- prima facie case is in favor of assessee - stay granted on this account. As regards the service provided to the so called charitable organization in the form of constructing buildings for Amity School, Amity University and Amity Engineering College at various locations, prima facie, it would fall under the Commercial or Industrial Construction Services because even if these institutions are run by charitable organization, the services rendered through these institutions per se cannot be said to be charitable. - stay granted partially.
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