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2014 (4) TMI 289 - CESTAT AHMEDABADWaiver of pre-deposit - Business auxiliary services, business support services, IT services - Held that:- The appellant is undertaking the verification of digital signatures of the service provider and forwarding the said various authorities to confirm the user as a genuine person and E-commerce transactions entered into with the entity. It is to be seen that the entire issue of whether the services rendered would be taxable or not needs a detailed analysis in as much as, the deliberation of the Ld. Counsel trying to equate the activities done by him, does not fall under any of the service category based upon CBC letter no.137/76/2008-CX4 dt. 04.06.2008 needs to be understood in its correct perspective. Prima facie it is seen that the appellant is not providing the services as mentioned of verification of the individuals / organization to any certifying authority could be given and he doing for someone situated abroad; at the same time, it has to be kept in mind that the appellant is eligible for availing Cenvat Credit of service tax by him under the reverse charge mechanism and utilize the same for payment of services tax if any. In sum, we are of the view that the appellant needs to be put to some conditions for hearing and disposing of the appeals as the issue is arguable - stay granted partly.
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