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2013 (1) TMI 217 - AT - Service TaxWaiver of pre-deposit - Service Tax liability on NSE/BSE transaction charges and SEBI turnover fees - Held that - Following the decision in case of SHAH INVESTORS HOME LTD.(2011 (3) TMI 727 - CESTAT, AHMEDABAD) that Service Tax is not leviable on such payments received by the assessee. Appellant has made out a case for waiver of pre-deposit. Stay granted
The Appellate Tribunal CESTAT, Ahmedabad allowed the Stay Petition for waiver of pre-deposit of Service Tax confirmed on NSE/BSE transaction charges and SEBI turnover fees. The Tribunal cited a previous case to support their decision, stating that Service Tax is not leviable on such payments. The waiver of pre-deposit was granted, and recovery stayed until the appeal is disposed of.
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