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2013 (5) TMI 112 - HC - Service TaxBusiness Auxiliary Service - assessee registered as multi-modal transport operators engaged in making arrangements for export of goods and as a registered service tax Assessee - appeal against pre-deposit order passed by the CESTAT - Held that:- When the question whether Assessee's services are classifiable under Business Auxiliary Service has to be adjudicated upon by the Tribunal, there cannot be a full waiver. In the facts and circumstances of the case, Assessee could be directed to deposit ₹ 20 lakhs instead of ₹ 30 lakhs as ordered by the CESTAT, so that the appeal shall be taken up for hearing on merits without further delay by the CESTAT. Accordingly, the order of CESTAT is modified and Assessee is directed to make pre-deposit of ₹ 20 lakhs within a period of four weeks from today. The Civil Miscellaneous Appeal is disposed of accordingly.
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