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2015 (1) TMI 83 - AT - Service TaxWaiver of pre deposit - Business Export Service - whether the nature of service provided by the appellant during the period 1-5-2006 to 30-5-2007 falls under taxing entry in Section 65(105)(zzzq) of the Finance Act, 1994 read with the meaning of the term ‘support service’ under Section 65(104c) of the said Act - Held that:- From the agreement it appears that the assessee is developing and supplying contents used by the telecommunication industry for value added services. The above mentioned activities squarely fall within the definition of “Development and Supply of Content” services and the assessee has rightly classified his service. In view of the fact that the said service is taxable under “Development and Supply of Content” service the explanation given by the Ministry in DOF No. 334/1/2007-TRU, dated 28-2-2007 covers the activities of the assessee and is rightly classifiable as “Business Support Services” for the period from 1-5-2006 till the effective date of the new service, viz. Development and Supply of Content” service. it is apparent that learned authority has examined the nature of the service provided by the appellant to the telecom operators. Revenue is able to bring its prima facie in its favour establishing nexus of the service provided and received which satisfies mandate of the aforesaid provisions of law. Therefore, there is no scope to grant waiver of pre-deposit fully. - Partial stay granted.
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