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2010 (5) TMI 408 - AT - Service TaxWaiver of pre-deposit - demand service tax on services and interest - appellants were engaged by M/s. APSRTC preparing bus pass identity cards - They produced new cards and renewed the existing passes. After due process of law, the original authority found that this activity involved business auxiliary services (BAS) - Held that: - activities involved are prima facie not covered under the category of Business Auxiliary Services. Lower authorities have not substantiated under which of the various categories of taxable activities enumerated under BAS, the impugned activity is classifiable - activity was originally found to be liable under the category of photography services and that the related demand had been vacated by this bench - waiver of pre-deposit
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