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2015 (12) TMI 149 - AT - Service TaxWaiver of pre deposit - Non discharge of the service tax liability on the amounts received from M/s. ONGC for the services rendered - inclusion of expenses incurred by the client directly - Held that:- Entire order of the adjudicating authority is misdirected. It is on record that the appellant is providing services to ONGC for security purposes as deployment charges. M/s. ONGC has directly made the payment to the various service providers like telephone companies, rent a cab services, insurance services, health services for the facilities extended to CISF. There is nothing on record to indicate that CISF has billed ONGC for all these charges which were incurred directly by the ONGC. In our view, these charges cannot be considered as an amount that needs to be included in the services provided by CISF to ONGC. Prima facie, we find that the appellant had made out strong case for the waiver of the pre-deposit of the amounts involved - Stay granted.
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