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2014 (7) TMI 281 - AT - Service TaxWaiver of pre-deposit - port service - authorized operations / activities or not - reimbursement of expenses - whether the appellant having taken the services or operated under the authorization given to these persons would get covered under the category of Port services or not - Held that:- appellant would definitely have a prima facie case on the plea that the amount which has been paid by them as per billing done by Kandla Dock Labour Board or Kandla Port Trust, are nothing but reimbursement of the expenses incurred by them - there is a mark-up of the billing done by the appellant to their service recipients on the services received by them from Kandla Dock Labour Board etc. Service Tax liability may get fastened upon the appellant for the differential amount billed and charged by them as mark-up. This is our prima facie view. In our view, the main appellant M/s Maheshwari Handling Agency Pvt.Ltd needs to be put to some condition for hearing and disposing the appeals - stay granted partly.
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