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2014 (12) TMI 664 - AT - Service TaxWaiver of pre-deposit - Business Auxiliary Service - Service of providing JP miles to trade partners - Held that:- Applicants are selling the JP miles to their business partners and business partner is providing JP Miles free of cost to their customers for availing free tickets from the applicant. In these circumstances, we are not convinced by the argument of the learned A.R that the applicant is providing any business service to their business partners and remuneration received towards sales of JP Miles by the applicant is not covered under the Business Auxiliary Service. For the remaining demands the applicant has paid substantial amount. In these circumstances we waive the requirement of pre-deposit of the balance service tax, interest and penalties and stay recovery thereof during the pendency of the appeal. - Stay granted.
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