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2013 (5) TMI 82 - CESTAT, BANGALORESite formation and clearance services - appellant has received orders for providing services from Andhra Pradesh Government had given the same contracts on “back to back” basis to the sub-contractors retaining margins of commission of 2% to 3% and the balance given to the subcontractors who have actually undertaken the work - service tax demand under ‘Business Auxiliary Service’ on the 2% to 3% margin retained by the appellant - Held that:- The amount of 2% to 3% margin retained by the appellant cannot be treated as service charges received from the sub-contractors and separately taxed under ‘Business Auxiliary Service’ in the light of the submissions that the entire amount received from Andhra Pradesh Government has suffered service tax at their hands under the head “site formation and clearance”. There shall be waiver of pre-deposit of dues as per the impugned order and stay of recovery thereof till the disposal of the appeal.
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