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2014 (7) TMI 77 - CESTAT KOLKATAWaiver of pre deposit of Service Tax - Rent a cab service - Applicant stationed travel desk in their hotels and respective travel desk provided Rent a cab service' to their customers - In turn the said travel desk has raised bill either in favour of the applicant - Held that:- Applicant are not providing the 'rent a cab services', but the same were provided by one M/s. International Travel House Ltd., who has been stationed in the premises of the Applicant. The said travel house renders the services and the consideration was either directly billed or charged to the Applicant, who in turn, recovers the said charges from the respective customers. We find that the Ld. Commissioner has not accepted their plea solely on the ground that the Applicant could not place evidences of payment of Service Tax by the said travel desk. At this stage we do not find any justification to ask the Applicant to deposit the Service Tax amount which according to them had already suffered Service Tax in the hands of M/s. International Travel House Ltd., as the invoices raised by the said travel house refers to the Service Tax Registration Number mentioned therein - prima facie case is in favor of assessee - Stay granted.
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