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TMI Blog2016 (8) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... ent), intellectual property tax (royalty income), etc. - Held that:- At this prima facie stage, we find that the applicant did provide taxable services to IRCTC. The nature of such taxable services along with its correct classification is subject matter of detailed examination at the time of final disposal of the appeal. At this prima facie stage, we find that the applicant has failed to make a ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Support Services (supply of bed rolls for the rail passengers), Outdoor Catering Services (supply of newspaper, Catering Charges, renting of immovable property (hall rent/restaurant lease rent), intellectual property tax (royalty income), etc. The applicants in terms of contractual arrangement with Indian Railway Catering and Tourism Corporation Ltd. rendered various services with reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant from IRCTC. There is no liability to pay service tax when consideration for service was not received. He also submitted that they have already paid ₹ 12.58 lakhs out of the confirmed service tax demand. He requested for full waiver of payment of service tax, interest and penalty till the disposal of the appeal. 3. Ld. AR submitted that the supply of bed rolls on a consideration is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osal of the appeal. At this prima facie stage, we find that the applicant has failed to make a case for full waiver of all the adjudicated dues for admission of their appeal. It is seen that in case of Rose Bed Rolls - 2011 (23) STR 522 (Tribunal Bang.), in case of involving identical facts of supply of bed rolls to the railway passengers, the Tribunal ordered a pre-deposit of about 30% of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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