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2015 (12) TMI 1273 - CESTAT CHENNAI

2015 (12) TMI 1273 - CESTAT CHENNAI - TMI - Demand of service tax - Rent a cab Service - pick-up and dropping of the employees in the SEZ - Whether, this will result in service provided to SEZ hence not eligible to service tax - Held that:- Pick-up and dropping may be due to discharge of contractual obligation as part of remuneration package of employee. But that does not appear to have no relevance in the course of the integral connection to the SEZ. Secondly, the letter of Commerce Department .....

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ce. - Assessee directed to make pre deposit - Decided against assessee. - ST/S/40960/2013 in ST/41317/2013 - Dated:- 13-10-2015 - D N Panda, Member (J) And R K Singh, Member (T) For the Appellant : Ms Radhika Chandrasekhar, Adv For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per D N Panda Learned counsel submits that pick-up and dropping of the employees in the SEZ shall be amounting to service provided to SEZ. Therefore, no service tax is realizable from the appellant. The other alterna .....

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