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2014 (2) TMI 1086 - CESTAT MUMBAIWaiver of pre-deposit - Business Auxiliary Service - collection of fly ash - Job work - Held that:- To fall under Business Auxiliary Service, the activity undertaken should amount to producing or processing of goods on behalf of the client. In the present case, fly ash is produced by the Nasik Thermal Power Station. The appellant does not process or produce fly ash at all. They merely collect the fly ash from Nasik Thermal Power Station and delivers the same at the premises of his client M/s. Dirk India Ltd. in the vehicles given by M/s. Dirk India Ltd. Thus, the service is more appropriately classifiable under Cargo Handling Service and not under Business Auxiliary Service. In view of the above, the appellant has made out a strong prima facie case for waiver of pre-deposit of the dues adjudged. Accordingly, we grant waiver from pre-deposit of the adjudicated liabilities against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted.
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