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2013 (8) TMI 259 - AT - Service TaxClassification of Service – Waiver of Pre- deposit - activity of maintaining the plant and operating the power plant on day to day basis for generating electricity - Whether the services of the assesse would fall under the category of ‘Business Auxiliary Service’ u/s 65 (105) (zzb) or ‘Management, Maintenance and Repair Services’ u/s 65 (64) - Assesse was operating a power plant under a contract between the two parties – Revenue was of the view that the contract was for Management maintenance and operation of the power plant and the all the activities were covered under the contract was taxable u/s 65 (64) – Held that:- The issue was contentious as the contentions of both the parties were worth considering in detail - Assesse contended that even the 45% consideration on which he had paid service tax was an activity for their own benefit and there was no need for service tax to be paid - Revenue contended that on the same portion they had collected service tax from the service recipient – complete waiver of pre-deposit allowed to the assesse – Decided in favor of assesse.
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