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2015 (5) TMI 805 - AT - Service TaxWaiver of pre deposit - Online Information and Database Access and/or Retrieval Services - Held that:- Inter-connection charges paid by one ISP to another ISP are not liable to service tax - on 01.05.2006, appellant on their own, to avoid any further litigation, took registration certificate under the category of "Business Support Services" and discharged service tax liability on such amount received from ISP and in 2008 took registration under the category of "Internet Telecommunication Services". - appellant has made out a case for waiver of pre-deposit of the amount involved as the adjudicating authority could not have argued against the Board's Circular and the clarification as is reproduced here-in-above. In view of the foregoing, we allow the application for waiver of pre-deposit of the amount involved and stay recovery thereof till the disposal of the appeal. - Stay granted.
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