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2015 (10) TMI 520 - MADRAS HIGH COURT

2015 (10) TMI 520 - MADRAS HIGH COURT - 2015 (40) S.T.R. 3 (Mad.) - Waiver of Pre-deposit Services rendered amenable to service tax or not - Appellant facilitates Indian Railways to procure advertisements - Pay the charges directly to the railways and takes a commission Held That:- Pre-deposit of tax is onerous - Order of the Tribunal modified Stay granted partially. - C.M.A.No.1971 of 2015 - Dated:- 4-9-2015 - Mr. V. Ramasubramanian and Mr. T. Mathivanan, JJ. For the Petitioner : Mr. K.S. .....

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is as to whether the services rendered by them to the Indian Railways, is amenable to service tax or not. If the nature of services rendered by the appellant falls under the category of business support services, no service tax is payable. But if it falls under the category of business auxiliary services, then it is liable for service tax. 4. According to the appellant, they are facilitating the Indian Railways to procure advertisements for display in the digital boards in railway stations. The .....

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