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2014 (10) TMI 567 - AT - Service TaxWaiver of pre deposit - Business Support service - Service of providing assured water infrastructure facility to the industries of Borai Industrial Growth Centre - Held that:- during the concession period the appellants will own, operate and maintain the project and sell water to the corporation on agreed terms. Thus, the amounts received by the appellants are the sale proceeds of water and are not for rendering any service. Thus, prima facie, their activity does not fall under the category of Business Support Service. prima facie the appellants have made out a good case for waiver of pre-deposit. Therefore we waive the pre-deposit and order stay of recovery of impugned service tax, interest and penalty during the pendency of the appeal. - Stay granted.
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