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2015 (2) TMI 434 - AT - Service TaxWaiver of pre deposit - Airport services - Sale of tickets for visitors at IGI Airport - AAI allowed collection of service tax w.e.f. 02.03.2005 - Held that:- Prima facie, we are of the view that as per the decision of the Tribunal in the case of P.C. Paulose, [2007 (12) TMI 128 - CESTAT, BANGALORE] the activity of sale of tickets for visitors is not leviable to service tax. Therefore as there are contrary views in that case, allegation and suppression cannot be alleged against the applicants. In these circumstances, extended period of limitation is not invokable. Therefore, prima facie, the applicant has made out a good case for complete waiver of pre-deposit. Accordingly, we waive the pre-deposit and stay the recovery of impugned adjudicated liability during the pendency of the appeal. - Stay granted.
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