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2013 (12) TMI 739 - CESTAT NEW DELHIWaiver of pre-deposit - Service tax demand - Interest under Section 75 - Penalties under Sections 76, 77 and 78 - Support Service of Business or Commerce - Held that:- any service provided in relation to business or commerce including those falling within the inclusionary part of the definition constitutes the taxable service enumerated. On this prima facie view, the amounts collected by the petitioner as user charges or fees for facilitating the business of transportation of passengers, of entities which had utilised the terminal facility brought up by the petitioner would amount to providing Support Service of Business or Commerce - Conditional sty granted.
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