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2014 (3) TMI 230 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Penalty u/s 78 - Service of providing meals to school students under the Mid-day Meal Scheme - Whether service amounts to Outdoor Catering Services - Held that:- Considering a small amount of consideration received by the appellant towards the labour involved in supplying the mid-day meal, especially, when the transaction is mainly one of sale, the appellant has made out a prima facie case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted.
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