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2015 (12) TMI 599 - AT - Service TaxWaiver of pre deposit - Business Auxiliary Service - Held that:- Proceedings were initiated by show cause notices dated 24/01/2012 and 26/04/2012 covering the block period 2007-08 to November 2011 proposing to levy service tax for the taxable ‘renting of immovable property’ service defined in Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994. The petitioner contended in response that the service provided by the Petitioner would fall more appropriately, but generically within Clause (v) of Section 65(19)(i) i.e. as Business Auxiliary Service (BAS), namely production or processing of goods for and on behalf of the client (Aurobindo Pharma Ltd.). The service provided by the Petitioner is clearly classifiable as BAS and in terms of clause (v) of Section 65(19) it would not be a taxable service since the activity of the Petitioner amounts to manufacture of excisable goods and would therefore be outside the purview of the taxable service. - In the light of our analysis of a substantively similar service in the decision in Jubilant Industries supra, we find a strong prima facie case in favour of the Petitioner and therefore we grant waiver in full of pre-deposit and stay all further proceedings for recovery of the adjudicated liability, pending disposal of the appeal - Stay granted.
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