2008 (4) TMI 67 - AT - Service Tax

Applicant is maintaining a retail outlet which is owned and operated by HPCL and in this regard the applicant performs several activities which have been held to be Business Auxiliary Services considering the submission of assessee that they are in a small scale business and has difficulty in mobilizing resources for pre-depositing the tax and penalty, stay is partly granted

Summary

The Appellate Tribunal CESTAT, New Delhi found that the applicant's activities at a retail outlet owned by HPCL constitute 'Business Auxiliary Services'. A service tax of Rs. 1,62,184/- was demanded, but the tribunal directed the applicant to deposit Rs. 50,000/- within eight weeks, with the balance amount waived and recovery stayed.