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2015 (6) TMI 119 - AT - Service TaxWaiver of pre deposit - Activity of providing accommodation on the basis of holiday voucher issued by their corporate clients - Business Auxiliary service - Held that:- The applicant is engaged in the activity of providing accommodation on the basis of holiday voucher issued by their corporate clients by arranging of accommodation on the direction of their clients to the customers who win the vouchers. Admittedly, all these activities has been provided by the applicant after sale is effected by their clients. When sale has been effected by their client, therefore, the question of promotion their business does not arise. In these circumstances, prima facie we are of the view that the activity undertaken by the applicant does not qualify under the category of Business Auxiliary Service - All the activities referred by the Hon'ble High Court [2013 (1) TMI 304 - GUJARAT HIGH COURT ] with regard the promotion of sale but here the applicant is providing all services after effecting the sale. Therefore, the said case law is not relevant to the facts of this case. In these circumstances, the applicant has made out a prima facie case of complete waiver of pre-deposit of service tax, interest and penalties, therefore, we waive the requirement of pre-deposit of entire amount of service tax, interest and penalty and stay recovery thereof, during pendency of the appeal. - Stay granted.
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