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2014 (11) TMI 584 - AT - Service TaxWaiver of pre deposit - Classification of service - Management or business consultancy service or business auxiliary service - Held that:- It would be difficult to come to a final conclusion as regards prima facie merit or the correct classification. The issue is debatable. The correct classification would require detailed consideration of the actual activities undertaken, the work awarded by local self-Government institutions to the appellants, terms of payments, terms of agreement and the nature of service provided, etc., which would require consideration of all the relevant details, some of which have not even been placed before us at this stage. It cannot be said that appellants have made out prima facie case in their favour since the work undertaken by them includes study of work done by local self-Government organizations, computerization thereof, customization of the software, implementation, training, etc., which would definitely can be considered as relatable to management activity of the Government. Therefore, we consider that if the appellant deposits 20% of the service tax demanded that would be sufficient for hearing the appeal. - Partial stay granted.
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