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2014 (12) TMI 628 - AT - Service TaxWaiver of pre deposit - Classification of service - Management, maintenance and repair services or Business Auxiliary Service - Processing of fly ash for cement factory - Held that:- There is no consideration provided by KPCL for the service of maintenance and repair by the appellant - KPCL is not receiving any consideration for fly ash supplied. Fly ash has no value and KPCL has a responsibility of disposal at cost. Therefore stand taken by the Revenue that free supply of fly ash is consideration for management, maintenance and repair, is not sustainable - Actual expense incurred on management, maintenance and repair of the leased facility is already covered by consideration received by the Society from the cement units which is collected as service charges. This is the revenue for the society which is utilized for their activities including management, maintenance and repair of the facility - That being the position, consideration for management, maintenance and repair service can be said to have been covered by service charge received by the appellants from their customers. Since the entire service charge collected is subjected to levy under Business Auxiliary Service and such consideration includes maintenance and repair also, it cannot be said that service tax is leviable under this category separately. In any case, it cannot be said that the appellants are providing management, maintenance and repair service to the cement units - Under these circumstances, it has to be held that the appellants have made out a prima facie case in their favour for complete waiver of pre-deposit of the dues - Stay granted.
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