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2016 (6) TMI 920 - AT - Service TaxBusiness Auxiliary service (BAS) - As per the agreement, the applicant is entitled to use spaces retained by APIL on lease and licence basis and retain licence fee - applicant submitted the from May,2006/June, 2007 the applicant is paying service tax on sale of spaces and advertisement/renting service. Therefore, for the period prior to that the applicant is not liable to pay service tax under the category of business auxiliary service - Held that:- Prima facie, we are of the view that the applicant has not been able to make out a case for complete waiver of pre-deposit - stay granted partly.
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