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2014 (3) TMI 74 - AT - Service TaxWaiver of pre-deposit of tax - Interest u/s 75 - Penalty u/s 78 - Demand of tax - Business Auxiliar Service - Held that:- Business Auxiliary Service would cover ‘any service in relation to procurement of goods or services which are inputs for the clients’. The Commissioner observed that the procurement of goods or service by the service provider must be used by the manufacturer or the service provider as the case may be. In this case, the applicant booked the space for cargo for transporting of their clients goods, which has been utilized by the exporter/importer. Prima facie, it appears that the extra amount collected by the applicant is in relation to the procurement of that service - Conditional stay granted.
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