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2011 (1) TMI 734 - AT - Service TaxWaiver of pre-deposit - Service tax liability on the amount of discount/ trade discounts/ commission given by the appellant to PCO Operators - Since, there is no dispute as to the fact that the appellant has discharged the service tax on the amount collected from the PCO operators - This fact needs to be taken into consideration for the valuation of taxable services - Also find that Board's circular No.23/3/97-ST dt. 13/10/1997 and the decision of the co-ordinate Bench in the case of Bharti Infotel Ltd. Vs. CCE, Bhopal [2005 -TMI - 264 - CESTAT, New Delhi] , prima-facie cover the issue in favour of the assessee - Prima-facie for the waiver of pre-deposit of the amounts - Decided in favour of assessee.
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