Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 770 - AT - Service TaxWaiver of pre deposit - ‘Management or Business Consultancy Service’ and ‘Business Auxiliary Service’ - Held that:- Preamble of the agreement indicates that the other company took fees to assist, manage and operate the hotel. The other company also received consideration as Management Fees as is evident from Para 1.1(5) of the Agreement. Prima facie, it appears that the other company rendered the service as Management Consultant. The applicant failed to make out a strong prima facie case for waiver of pre-deposit of the entire amount of dues. Applicant is directed to make a pre-deposit of ₹ 12,00,000 within a period of eight weeks. Upon deposit of the same, the balance adjudged dues shall remain waived and stay recovery thereof till disposal of the appeal. Partial stay granted.
|