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2010 (1) TMI 372 - AT - Service TaxStay-Business Auxiliary Service- the appellant is providing the services of “Business Auxiliary Services”. It is the findings that the appellant being sole selling agent, as per the liquor policy envisaged by the Government of Karnataka, is providing services of “Business Auxiliary Services”. Nature of agreement commercial, providing for payment of advance and adjustment of such advance on sale of liquor. Appellant doing trading activity of liquor in state of Karnataka as per state Government’s policy. Held that- It is also seen from the Balance Sheet that the appellants have been showing the closing stock of the liquor lying with them as at a particular year end. This would indicate that the appellant is doing trading activity of the liquor in the State of Karnataka as per the Karnataka Government’s Liquor Policy. The appellant has made out a prima facie case for the waiver of the pre-deposit of the amounts involved. Thus, application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed, till the disposal of the appeal.
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