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2015 (9) TMI 1098 - AT - Service TaxWaiver of pre-deposit of demand of Service Tax - Business Auxiliary services - buying the gas from IGL and thereafter selling the same. - Held that:- In similar set of facts in the case of Bharat Petroleum Corpn. Ltd. (2014 (7) TMI 159 - CESTAT MUMBAI) and Bhagyanagar Gas Ltd. (2012 (9) TMI 860 - CESTAT BANGALORE), this Tribunal held that it is a case of sale of goods and not a case of providinig services under business auxiliary service, on the premise that in Mumbai and Bangalore, VAT is payable on gas but in Delhi VAT is exempted from tax. Therefore, it is only distinguishable facts as the goods are exempted from payment of VAT in Delhi that does not mean that applicant shall fall under the category of Business auxiliary services. Therefore, prima facie, we are of the view that facts of the applicants case are similar to Bharat Petroleum Corpn. Ltd. (supra). In these circumstances, the appellant has made out a case for complete waiver of pre-deposit. Consequently, we waive the requirement of pre-deposit of entire amount of service tax, interest and penalty and stay recovery thereof during the pendency of the appeal. - Stay granted.
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