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2013 (10) TMI 1239 - CESTAT BANGALORETranslation service - Business support service - Demand of service tax - Stay application - Held that:- during the course of investigation, the appellant s representative had stated that they had consulted legal experts and received an opinion that the service provided by them is not covered by the ‘business support service’. Further, in the definition of ‘business support service’ also, the translation as such does not figure as an individual category but has been held to be covered by other transaction processes. The appellant seem to have interpreted this term to mean the one similar to the earlier transactions mentioned in the service and basically they seem to think that translation is not a transaction. In our opinion, this kind of opinions and consideration of definition and consultation with legal experts can give a feeling that they are not liable to pay tax even though a tax payer who is responsible for paying, assessing service qualifying same and paying the tax, cannot be considered and cannot be allowed to take such a view without proper consultation and without proper appreciation of the facts - Prima facie case not in favour of assessee - Stay granted patially.
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