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2016 (8) TMI 148 - AT - Service TaxWaiver of pre-deposit - Demand of service tax - providing various services to IRCTC - "Business Support Services" (supply of bed rolls for the rail passengers), "Outdoor Catering Services" (supply of newspaper, Catering Charges, renting of immovable property (hall rent/restaurant lease rent), intellectual property tax (royalty income), etc. - Held that:- At this prima facie stage, we find that the applicant did provide taxable services to IRCTC. The nature of such taxable services along with its correct classification is subject matter of detailed examination at the time of final disposal of the appeal. At this prima facie stage, we find that the applicant has failed to make a case for full waiver of all the adjudicated dues for admission of their appeal. - stay granted partly.
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