2010 (4) TMI 650

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellant - prima facie merit in the contention of the Applicant that no Service Tax is leviable for the services provided to oneself, in view of the decisions relied upon by the Applicant – pre-deposit waived – recovery stayed - ST/150/2009 - S-154/KOL/2010 - Dated:- 19-4-2010 - S/Shri S.S. Kang, M. Veeraiyan, JJ. REPRESENTED BY : S/Shri J.P. Khaitan, Sr. Advocate, assisted by Sekha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s which are reflected in their books of accounts as Inter-Division Charges/Intra-Corporate Notional Charges. The Adjudicating Authority in the impugned Order held that these charges are in respect of the services provided by the Applicant in relation to basic activity of the Company, i.e. sale of cigarettes, and therefore, they deserve classification under Business Auxiliary Service . The demand .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ity of Service Tax will arise. 5. The contention of the Revenue is that in the books of accounts, the Applicant is showing the amounts in question as Inter-Division Charges/Intra-Corporate Notional Charges and the Applicant is unable to explain these charges before the Adjudicating Authority. As the Applicant is not explaining these charges properly, therefore the demand is rightly made. 6. We .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X