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2013 (6) TMI 292 - AT - Service TaxServices rendered to SEZ units - appellants have been claiming exemption under Notification No.4/2004-ST, dated 31.03.2004 - Revenue submits that the appellant is providing logistics services and transportation of goods by sea is only one component of various activities required for providing such service. He argues that the service is appropriately classified as "Business Support Service" - Held that:- As regards ocean freight, it canoot be said as how it can be classified as "Business Support Service" and subject to levy of service tax. In the matter of services rendered to the SEZ the matter is to be looked into with reference to each of the services and how it was utilized and requires detailed examination. So it is appropriate to call for a pre-deposit of Rs.25 lakhs on this issue to be deposited within a period of six weeks from today and report compliance on 13.03.2013.
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