2014 (4) TMI 1039

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..... is an input service for the applicant. Thus the advocate for the applicant has been able to demonstrate that the facts of his case has not resulted in any revenue loss and he has also explained that this happened only for a brief period. Therefore, at this stage, we consider it proper to grant waiver of pre-deposit of dues for admission of appeal. It is so ordered and there shall be stay on collec .....

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..... ers of the partners were also given roaming facility when such subscriber was roaming in area serviced by the applicant but not by such partners. The applicant was billing to their partners for roaming services provided to the subscribers of other service providers. Similarly, the partners were raising bills to the applicants for roaming services provided by the partners to the subscribers of the .....

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..... nting mistake. He argued that the applicant should have paid service tax on the entire consideration received from other operators for roaming services provided. His only argument is that services received by the applicant from other services providers is an input service for the applicant to enable the applicant to provide services to their subscribers to whom they were raising bills for services .....

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..... tral he submits that the appeal may be admitted without any pre-deposit and the consequence of infraction of law may be decided at the time of hearing of appeal. 4. Opposing the prayer, Ld. AR for Revenue submits that there is no doubt that service tax is to be paid on gross value received for services provided by the applicant to other mobile telephone operators but the applicant has not compl .....

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..... loss and he has also explained that this happened only for a brief period. Therefore, at this stage, we consider it proper to grant waiver of pre-deposit of dues for admission of appeal. It is so ordered and there shall be stay on collection of such dues arising from the impugned order during pendency of the appeal. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Service Tax .....

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