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2013 (9) TMI 32 - AT - Service TaxManagement, Maintenance and Repair Services u/s 65(105)(zzg) - The assesse undertook maintenance and repairs of Railway sidings - The Revenue was of the view that the activities undertaken by the Railways comes under the taxable service of “management, maintenance and repair services” as defined under Section 65(105)(zzg) of the Finance Act, 1994 read with Section 65(64) w.e.f. 16-6-2005 - Held that:- For the levy of Service Tax it was immaterial whether the service provider was a Government undertaking or not and the levy applies equally to both Government undertakings as also non-Government undertakings - in the absence of any specific exemption notification exempting the activities undertaken in respect of maintenance, management or repairs of Railway sidings, the assesse was liable to pay Service Tax - The Railways were not collecting any statutory fee but were collecting service charges for the services - There was also no financial hardship pleaded by the assesse. Waiver of Pre-deposit - assesse had not made out a prima facie case for complete waiver of dues adjudged against them - the assesse was directed to make a pre-deposit of 50% of the Service Tax - on such compliance the balance of Service Tax, interest and penalties shall stand waived and recovery stayed during the pendency of the appeals – conditional stay granted.
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