Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1204 - HC - Service TaxPre–deposit of duty - intermediary services - Appellant was providing services to connect the user of service with the provider to fulfil the object of each other consuming the service provided - the appellant was remunerated satisfying the need of the destination based consumption tax - Tribunal order deposit in five equal monthly installments - Held that:- appellant had developed certain data which was utilised with the telecom companies on revenue sharing basis, i.e., as a joint venture and it was incorrect to hold that the appellant had rendered service to the telecom companies. It is submitted that the ultimate consumer, i.e., the mobile phone users had availed the services and had paid service tax and second or double taxation for the same service should not be permitted and was unacceptable. - Stay granted on this issue. Regarding demand of service tax on Software or development and maintenance of websites service - Held that:- Software or development and maintenance of websites service were exempt from service tax in terms of Circular No. 70 dated 17th December, 2003 till 1st June, 2007. It is pointed out that the demand in question relates to the period 2004-05 to 31st March, 2006 - appellant themselves had started paying service tax on the aforesaid service, with effect from 1st April, 2006 under the head “online information” The appellant should pay and deposit ₹ 1 crore as a pre-condition for hearing of the appeal. - Amount to be deposited in two installments. - Decided against the assessee.
|