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 591 - AT - Service TaxValuation - port services - gross amount - Appellant is charging less amount from M/s. Hindalco Industries for utilising the machinery which has been erected by them at Dahej Harbour/ Port – This charging of less amount is due to the fact that M/s. Hindalco Industries Limited had installed their own machineries which are being used by the appellant for rendering the said services. It is his submission that the issue is of inclusion of differential amount not charged by the appellant on M/s. Hindalco Industries Limited for the purpose of discharge of service tax liability. Held that:- Entire issue revolves around the definition of the amount gross value charged, which has already been decided by the Hon’ble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Limited [2012 (12) TMI 150 - DELHI HIGH COURT], wherein it is held that: - Appellant has made out a strong prima facie case for the waiver of pre-deposit of the amounts involved – stay granted.
|