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2018 (4) TMI 909 - AT - Service TaxWaiver of pre-deposit - Valuation - inclusion of free services provided by M/s. Bharti Airtell and the services for which M/s. Bharti Airtell have charged certain amounts from the applicant - Whether the appellants be granted full waiver of pre-deposit of Service Tax, fine and penalty for stay of operation of impugned order as held by Member (Judicial)? - Difference of opinion - majority order. Held that: - M/s Airtel are discharging service tax on provision of such seats under the category of business support service. On perusal one of the sample invoice, I note that they have charged service tax from the appellant, which was also paid. It is not clear that whether any demand proceedings were raised against M/s Airtel in respect of such seats for which no monetary consideration was mentioned in the arrangement - the business support service provided by M/s Airtel is the first stage of verification which necessarily forms input service for the appellant and the provision of management, maintenance and repair service back to M/s Airtel. All these aspects require much closer scrutiny at the time of final disposal of appeal - the appeal may be admitted without insisting on pre-deposit for a final decision. In view of the majority decision the appeal can be admitted without insisting on pre-deposit. Accordingly, application for waiver of pre-deposit is allowed till disposal of the appeal.
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