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2013 (11) TMI 1458 - AT - Service TaxDemand of service tax - Business Auxilliary service - Manpower Recruitment or Supply Agency - Intellectual Property- Held that:- petitioner received royalty from the newspaper - Business Standard for publishing the petitioner’s journal ‘Indian Management’. The petitioner had already remitted 10% of the value received under this head towards service tax, under the category ‘intellectual property service’- Prima facie that the conclusion as to the petitioner having provided Business Auxiliary Service is both erroneous and inadequately reasoned in the adjudication order; substantial amount of service tax has been paid in so far as intellectual property service is concerned; and in respect of Manpower Recruitment or Agency Service, service tax was remitted by the petitioner under a different category, of Management and Consultancy service. We do not find a strong prima facie case in so far as intellectual property service is concerned - Assessee directed to make a pre deposit - Partial stay granted.
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