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M/s Sri Lakshmi Saraswathi Motor Service Versus Commissioner of Service Tax, Chennai

2015 (12) TMI 1273 - CESTAT CHENNAI

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 contr .....

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service to the fold of exclusion. Rent-a-Cab service is expected to terminate in the SEZ to fall with the scope of exclusion. Appellants case does not appeal to be appreciated at this stage that above service fall in the exclusion category and that t .....

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- 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 Pa .....

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inistry by letter dated 19.11.2013 has clarified that the services provided by the appellant shall fall in exclusion category as approved service. Therefore, appellants seeks prayer that waiver of pre-deposit shall serve the interest of SEZ. 2. Reven .....

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ie, it appears 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 l .....

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