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2012 (7) TMI 50 - AT - Service TaxWaiver of pre-deposit – whether appellant liable to pay service tax under 'tour operators' service’ - applicants were engaged in the business of travels and providing its buses on hire on contractual basis to various customers for an agreed commercial consideration – Held that:- In the case of Sharma Transports (2010 (10) TMI 417 (Tri)) unconditional waiver of pre-deposit has been granted to the applicants relying on the letters dated 4.11.2009 and 29.3.2010 issued by the Finance Ministry relating to transport of passengers on point to point basis - issue is stated to be kept in abeyance till such time the matter is examined and suitable clarification issued by the Board – waiver of pre-deposit granted.
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