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2013 (9) TMI 588 - AT - Service TaxService tax demand - Renting of Immovable Property Service, Sale of place or time for Advertisement Service and Mandap Keeper Service, Section 65(19)(a), 65(105)(zzzm) and Section 65(105)(m) – Held that:- Indian Railways though part of the Union Government is liable to pay Service Tax in case the activities undertaken by them fall within the definition of taxable services - the Government is liable to pay indirect taxes for the activities undertaken by it if the activity undertaken comes within the scope of taxable event – as decided in Re: The Bill To Amend S. 20 of The Sea Customs Act (1963 (5) TMI 57 - SUPREME COURT). Pre – deposit of duty – One – fifth of the duty was ordered to be submitted – remaining amount was allowed to be stayed – stay granted partly.
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