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2011 (5) TMI 836 - AT - Service TaxWaiver of pre-deposit - authorities implementing the STP scheme are treating that the applicants are involved in export activities and the remittance received by them are towards exports – Held that:- payments have been received in foreign exchange only from foreign based companies who are owning the CRS system, no payment by the India based travel agents to the applicants. On the other hand, undisputedly, the applicants are giving various incentives to the travel agents, income-tax authorities including ITAT have held that the activities undertaken by the applicants relate to export, applicants have made out a strong prima facie case for waiver of dues as per the impugned orders, pre-deposit waived
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