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2016 (4) TMI 690 - AT - Service TaxWaiver of pre-deposit - Demand of Service tax, interest and penalty - Business support service under reverse charge mechanism - uplinking facility availed from overseas entity - Held that:- by relying on the earlier decisions held that BSS would cover only the services which are supporting nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc and would not cover the services of renting of machinery or equipment for production or manufacture, which is an activity relating to conduct of main business. The applicants have strong prima facie case in their favour and therefore, waiver of pre-deposit is granted for admitting the appeal. At this prima facie stage, by following the stay orders passed earlier it is found that, in similar set of facts, the present applicant has to be given full waiver of pre-deposit of adjudicated dues. - Stay and waiver granted
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