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2013 (12) TMI 204 - AT - Service TaxWaiver of pre deposit of penalty - Credit of service tax - Man power recruitment agency services - Held that - if the activity is provided under the statutory obligation, such activity would have nexus with manufacturing activity of the assessee has to be treated as input service - Following decision of CCE v. GTC Industries Ltd. 2008 (9) TMI 56 - CESTAT MUMBAI - Stay granted.
The judgment concerns the Appellate Tribunal CESTAT NEW DELHI. The appellant sought to dispense with the pre-deposit condition of Rs. 93,770 related to service tax credit for man power recruitment agency services at a medical & health center in their factory premises. The Tribunal ruled in favor of the appellant, citing a previous decision that activities provided under statutory obligation are considered input services related to manufacturing activities. The pre-deposit condition was waived, and the stay petition was allowed unconditionally.
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