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2013 (8) TMI 711 - CESTAT CHENNAIClassification of service – The service provided by the assesse would fall under which of the category - Ship Management Services u/s 65(96), Maintenance and Repair Service u/s 65 (105) (zzg), Technical and Analysis Service u/s 65 (105) (zzh) , Business Auxiliary Service u/ s 65 (105) (zzb) and Business Support Service u/s 65 (105) (zzzq) - Assesses were engaged in transport of cargo throughout the world using ships owned/charted by them – Revenue was of the view that these remittances were made taxable - Held that:- Service provided was classifiable as Business Auxiliary Service and service tax liability would arise because this service also was specified in clause (iii) of Taxation of service (provided from India and Received in India) Rules, 2006 where liability was based on the place of residence of the recipient of service and not based on the place of performance of service – 1.3crores were ordered to be submitted as pre-deposit – on such submission rest of the duty to be waived – Decided against assesse.
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