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2014 (9) TMI 855 - AT - Service TaxWaiver of pre-deposit - activity of sale of water - renting of immovable property - Goods Transport Agency - Held that:- The supply of water by the petitioner resulting in receipt of consideration therefor was admittedly prior to 1-7-2010. It was therefore incumbent that Revenue should have clearly identified the appropriate taxable service into which supply of water falls. This exercise is absent either in the show cause notice or in the impugned adjudication order. We are therefore prima facie satisfied that the conclusion that supply of water is a taxable service, prior to 1-7-2010, is not sustainable. Renting of immovable property - Held that:- The endeavour of the Revenue to classify the transaction as renting of immovable property is prima facie mis-conceived since no ingredients of transfer of immovable property as defined to fall within the ambit of renting of immovable property under Section 65(105)(zzzz) of the Act are seen from the nature of the activities summarized in para 19 of the show cause notice. The relevant portion of the impugned adjudication order is equally vague. We are therefore prima facie satisfied that no relevant criteria of renting of immovable property are discernible in the transaction pursuant to which ₹ 1,72,34,500/- was received as consideration by the petitioner from M/s. Asian Tanking Pvt. Ltd . GTA service - held that:- . That the petitioner is liable to remit Service Tax as the recipient of goods transport agency service is not contested. - pre-deposit ordered in respect of GTA service only - partial stay granted.
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