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2014 (6) TMI 524 - AT - Service TaxBusiness Support Services - Transportation of parcels, goods and operation of courier services in the buses of the appellant - Held that:- services provided by the appellant would come under the category of ‘business support services’ only from 1.5.2011 when the words ‘operational or administrative assistance in any manner’ were included in the definition of ‘business support services’. It is his submission that services provided by the appellant would clearly come under this category and after 1.4.2011, the appellant is paying service tax under this category. - In view of the clarification issued by the Board while considering the nature of services provided by the appellant, we consider, prima facie, the appellant has been able to make out a case to show that the services provided by them would come under the category of ‘operational or administrative assistance’ and therefore, there may not be any liability prior to 1.5.2011. Accordingly, the requirement of pre-deposit of the adjudged dues is waived and stay against recovery of the same is granted during pendency of the appeal - Stay granted.
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