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2015 (12) TMI 220 - CESTAT BANGALOREWaiver of pre deposit - Business Support service - whether the appellant has to discharge service tax on charges made by them on STP units for certification of exports on the basis of SOFTEX forms submitted by the exporters and various other functions performed in exercise of the powers conferred to them under Foreign Trade Policy such as increase in value of capital goods, capacity enhancement, permit for broad-banding, authorize change in name, permit change of location, extend validity of LOP, permit mergers, issue of green card, cancellation of LOP, etc - Held that:- Prima facie the issue is debatable and we also find that there could be some merits in the claim of the appellant that they are performing statutory functions and the same cannot be considered as business support activities. Certification of SOFTEX forms in terms of statutory requirement which is recognized by other Departments can be considered as Business Support Service or not is a very debatable point. Moreover, there is some merit in the claim that Business Support Service definition needs to be considered in greater detail and their activity is not covered by the same. Recognizing the fact that appellant is an autonomous society and established by Government of India, managed by Government of India and is performing several statutory functions, prima facie, we consider that appeal can be heard without insisting on pre-deposit. Accordingly, we waive the requirement of pre-deposit and grant stay against recovery during the pendency of appeal. - Stay granted.
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