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2011 (4) TMI 818 - AT - Service TaxWaiver of predeposit - Input service tax credit - Outdoor catering service - Held that:- Prima facie case has been made out by the assessees in the light of the decision of in CCE Nagpur Vs Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] Security service for withdrawal of cash from bank premises and rent-a-cab service - Held that:- Prima facie, have a nexus with the activity of the business of the assessees as the security service was engaged for withdrawing cash from the bank and rent-a-cab service was rendered to the assessees for bringing employees to and from the residence to the factory. Manpower supply agency services towards gardening, cleaning of kitchen, canteen, dining, toilet etc.- Held that:- Assessee have not made out a prima facie case for waiver - predeposit of a sum of Rs.15,000/- within four weeks from today - Decided against the assessee.
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