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2014 (2) TMI 665 - CESTAT AHMEDABADWaiver of pre-deposit of Service Tax - Availment of CENVAT Credit of the Service Tax paid - Management Consultancy Services - Classification of service - Whether service be classified under Business Auxiliary Services - Held that:- invoice raised by M/s The Indian Hotels Company Ltd specifically states that the service tax category would be Section 65(105)(r) of Finance Act, 1994, and service would fall under Management Consultancy service. Be that as it may, we find from the Para 24 of the Order-in-Original that the adjudicating authority has proceeded on the ground that M/s The Indian Hotels Company Ltd should not have classified the services under Management or Business Consultancy service and should have discharged Service Tax liability under Business Auxiliary Service - appellant has made out a strong prima facie case in their favour - Stay granted.
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