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2010 (10) TMI 491 - AT - Service TaxWaiver of pre-deposit - “Manpower Recruitment or Supply Agency’s Service” or "Information technology service" - The appellants contention is that the service rendered is in the nature of software development and maintenance activity and not the manpower supply activity - Held that: Nature of services can not be decided on the basis of registration certificate - The nature of service rendered by the assessee is a question of fact decided on the basis of actual nature of service to be ascertained on the basis of the evidence collected in that regard. - Appellant directed to deposit balance amount of service tax, pre-deposit of interest and penalty waived.
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