Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 512 - AT - Service TaxBusiness support services – appellant provided services towards Sales Promotion activities – Held that:- Managing distribution and logistics' would get covered under "Business Support Services – under Section 65A the definition which is more specific has to be preferred over the description of general nature for the purpose of classification of services. Goods transport agency services - Balance-sheet of the appellant described the amount received as transport/delivery charges Held that:- Prima facie the demand of the department appears to be sustainable. Pre – deposit of duty – token amount of was ordered to be deposited – remaining amount stayed till the disposal of issue – stay granted partly.
|