2011 (2) TMI 730 - AT - Service Tax

Waiver of predeposit - Assessees were providing support services of business or commerce in terms of Section 65 (104c) - Revenue reject the assessee s contention that they were covered by Section 65 (55) as they were rendering insurance auxiliary service -Held that - prima facie , the assessees have been rendering infrastructural support services going by their own description of services as telephone charges etc - They have, therefore, not made out a prima facie case for total waiver - Decided against the assessee.

Summary

The Appellate Tribunal CESTAT, Chennai heard an application for waiver of predeposit of service tax. The tax demand was confirmed for providing support services of business or commerce. Assessees directed to predeposit Rs.2,50,000 within four weeks. Failure to comply will result in vacation of stay and dismissal of appeal. Compliance to be reported on 25.4.2011.