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2014 (2) TMI 92 - AT - Service TaxWaiver of pre-deposit - Demand of service tax - Business Support Services and Goods Transport Agency Services - Held that:- as regards the service tax liability under the category of Business Support Services, if the appellant has discharged the service tax liability from 1.5.11 when the services came into statute as liable for service tax liability, then the question of demanding the service tax for the month of April 2011 does not arise. Be that as it may, the claim of the appellant needs to be verified as to discharge of service tax liability from May 2011 to September 2011. If the said service tax liability is discharged by the appellant, the appellant has made out a case for the waiver of the pre-deposit of the amount of service tax liability in Business Support Services prior to May 2011 - As regards the service tax on the Goods Transport Agency - appellant has made out a prima facie case for the waiver of the pre-deposit of the amount of service tax liability confirmed under the head Goods Transport Agency Service - Stay granted.
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