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2014 (6) TMI 202 - CESTAT AHMEDABADService Tax liability - business auxiliary services - Revenue contends that appellant had shown miscellaneous income received as documentation charges during the course of high sea sales - Held that:- show cause notice proceeds on the ground that this activity will fall under the category of business auxiliary services without pin-pointing the correct head in the said BAS, will the income fall. First appellate authority has also not discussed this relevant point which was raised by the appellant before him during the time of appeal was filed. Prima facie, we are of the view that amounts received for the documentation charges for the sale made on high sea sale basis, may not be covered under the category of business auxiliary services. In view of this, we find that the appellant has made out a prima facie case for the waiver of the amounts involved. Application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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