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2011 (7) TMI 561 - AT - Service TaxWaiver of pre-deposit - Service Tax under the category of Business Auxiliary Services - Applicant undertake the disbursement of salary of Govt. employees & receive certain reimbursement for the same - Held that:- The reimbursement or commission received by the applicant is in relation to statutory function of the Govt. which the applicant has shown with the help of the certificates issued by the State Govt. authorities - This is not a consideration for activities which are covered under the definition of commission agent under Business Auxiliary Service - This contention of the applicant gets support from the principle of ejusdem generis - Prima facie it appears that the service would not fall under Business Auxiliary Service -Thus,the applicant has made out a case for complete waiver of pre-deposit
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