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2016 (5) TMI 377 - AT - Service TaxWaiver of pre-deposit - Non-payment of Service tax under various categories - Demand of Service tax along with interest and penalties - Import of taxable service under the category of event management service - Held that:- services received by the applicant from the overseas entities in connection with organizing annual summit in India will fall under the taxable service of 'event management' and the applicant is liable for such tax on reverse charge basis with effect from 18.4.2006. Therefore, waiver of pre-deposit of the confirmed Service tax dues cannot be made to the full extent under this category. Import of internet connectivity - Internet telecommunication services - Held that:- the applicants claim that their payment to US company should be considered as for renting of movable property appears, prima facie, not sustainable. The server placed outside are meant for internet connectivity services related cannot be considered as hiring of simple physical space for placing servers. Management consultancy services - Applicant claimed that they have acted as pure agent - held that:- the claim of applicant was not accepted by the adjudicating original authority. At the prima facie stage itself it is found that the merits of the case could not be categorically analysed without detailed examination of the terms of agreement and also the claim of applicants as being pure agent. The applicants appears to have an arguable case in this category. Business support services - providing infrastructure support to the corporate companies - Held that:- it is found that prima facie, the applicant failed to make out a case for waiver of pre-deposit of full dues. At this stage, appellant could not explain various categories of sharing expenses and how such sharing of expenses are not relatable to business support services. Certain infrastructure facility are shared and the final tax liability of the applicant on this count has to be seen after examining each type of expense shared by the corporate companies. As the applicant failed to make out a strong case for full waiver of adjudicated dues and no financial hardship pleaded, the appellant is to be directed to deposit an amount of ₹ 2,00,00,000/- (Rupees Two crores only) within 8 weeks. - Stay application disposed of by not granting full waiver
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