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2014 (1) TMI 198 - CESTAT AHMEDABADWaiver of pre-deposit - Demand of service tax - Business Support Services - Held that:- any commission received by the said turf club for providing facility in the turf club would not fall under the category of Business Support Services. At this juncture, we find that the appellant has made out a case for the waiver of the pre-deposit of the amounts involved as the stay orders of Coordinate Benches in the case of Madras Race Club [2008 (9) TMI 199 - CESTAT, CHENNAI] and Royal Western India Turf Club Ltd. [2012 (7) TMI 630 - CESTAT, MUMBAI] is on the same issue. Accordingly, application for the waiver of the pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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