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2013 (3) TMI 379 - AT - Service TaxClassification of Services - Waiver of Pre-deposit - modification/rectification of the stay order [2012 (6) TMI 301 - CESTAT, MUMBAI] - NHAI is a statutory body performing a statutory function - Held that:- Activity undertaken by NHAI is a business activity and the service rendered by the appellant to NHAI appeared to be classifiable under ‘business auxiliary service. This activity was outsourced by NHAI by engaging agents for collection of toll on their behalf. It is not a statutory levy and NHAI was not performing a statutory function As has been held by Tribunal in the case of Parasrampuria Indus. Ltd.(2011 (2) TMI 535 - CESTAT, MUMBAI ), unless there are change of circumstances or new developments that have taken place after passing the stay order, the stay order cannot be modified/rectified. - stay order to be complied with - against assessee.
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