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2011 (4) TMI 822 - AT - Service TaxWaiver of pre-deposit - service tax on courier charges received by the appellant from its customers - Held that:- The appellant has made a strong prima-facie case against the demands on account of the finding that the appellant has deliberately not paid this tax due to the Department. Commercial Training or Coaching Services - Held that:- The assessee has not been able to make out a prima-facie case against the order of the demand thus order pre-deposit of the same within four weeks and report compliance on 24/05/2011 before the Assistant Registrar of this Bench. Banking and other Financial Services (BOFS) - Held that:- As regards the remaining amount of ₹ 1,07,867/-,satisfied that the activity involved related to service in respect of commodities excluded from the definition of "Banking & Other financial services" in sub-clause (v) of Section 65(12) - find from the CBEC Circular F.No.B.11/1/2001-TRU dt. 9/7/2011 that custodial depository services meant safe keeping of securities of a client and providing services incidental thereto. The demand is for having rendered 'depository participant' services - Thus, stay application is allowed in part.
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