Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 837 - HC - Service TaxQuashing of Show cause notice - Jurisdictional error - Held that:- Petitioner will have to demonstrate that it is not rendering any services within the meaning of Finance Act 1994, much less the 'business support services'. It is the allegation in the show cause notice that the shipping lines / airlines are approached by the Petitioner - Assessee after getting inquiry from the clients and that is how the space or the slot is booked. That there is no such client who had approached the petitioner but the space is booked irrespective of any such inquiry from the client is a version of the Petitioner which the petitioner will have to establish and prove. That there is no customer of the Petitioner and therefore the Petitioner is not an agent of such customer and hence whatever amounts are collected are not in the nature of service charge, are all matters which raise essentially disputed questions of fact. - No merit in petition - Decided against assessee.
|