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2010 (9) TMI 653 - AT - Service TaxWaive pre-deposit - Support services of business or Commerce or Business Auxiliary Services - strong prima facie case for waiver in the light of the Tribunal’s decision in the case of Fifth Avenue v. Commissioner of Service Tax, Chennai (2009 -TMI - 34611 - CESTAT, CHENNAI), where the services rendered by the assessees were in the form of evaluation of prospective customers, processing of purchase orders, customer management, processing of transactions, information and tracking of delivery schedules, operational assistance for marketing, formulation of customer service and pricing policies, managing distribution and logistics, which were held by the Tribunal to be support services of business or commerce and not covered as BAS - Held that: waive pre-deposit of amounts by accepting, prima facie, that the applicants provided support services of business or commerce which came into the statute only with effect from 1-5-2006 and stay recovery
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