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2013 (12) TMI 912 - AT - Service TaxTransportation of the employees from residences to offices - Service charges collected from the corporate - Tour operators services u/s 65(115) of Finance Act - Waiver of pre- deposit – Held that:- The benefit of the said exemption would not apply as regards the exemption under notification no. 20/09-ST - the notification excludes from its scope such services if they are of the nature of tourism, conducted tours, charter or hire service – the service is rendered on charter/hire basis – Prima facie appellant has not been able to make a case for complete waiver – Appellant directed to deposit 25% of the amount of duty as pre-deposit – upon such submission stay would be granted till the disposal – Partial stay granted.
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