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2015 (7) TMI 312 - AT - Service TaxWaiver of pre deposit - Scientific and Technical Consultancy Service - Held that:- The foreign entities provide the test results to the appellant and this cannot be considered as prima facie covered by the definition of the service provider and further the activity undertaken also cannot be considered as consultancy or advice. Therefore, the appellant has made a prima facie for complete waiver in respect of this demand. Whether the appellants have provided technical testing or analysis service to Ranbaxi - Held that:- Since the issue involved is complicated, it required details to be considered. While appellant is required to be put to terms, it is not necessary to require them to deposit the entire amount - Partial stay granted.
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