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2014 (1) TMI 38 - AT - Service TaxWaiver of pre-deposit of amount of service tax - Benefit of SSI exemption - Commission for the sale of the goods of products - Held that:- appellant is receiving commission for the sale of products of ‘Amway’. On a specific query from the Bench, learned counsel submits that the benefit of Small Scale Notification No. 06/2005-S.T., dated 1-3-2005 talks about the taxable services under the brand name or trade name and does not talk about the services rendered towards the products. It is his submission that the commission received by them is for the sale of goods of ‘Amway’ and the said goods cannot be considered as a taxable service - prima facie the said notification envisages denial of the benefit to taxable service to the brand name or trade name registered to the another person. In our considered view, the appellant has made out a case for the waiver of pre-deposit of amounts involved. Accordingly, the application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till disposal of appeal - Stay granted.
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