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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Cleaning services for educational institutions – Prima facie the ...


Appellant Makes Strong Case for Waiver of Pre-Deposit on Cleaning Services for Educational Institutions.

November 8, 2013

Case Laws     Service Tax     AT

Cleaning services for educational institutions – Prima facie the appellant has made out a case for waiver of pre-deposit - AT

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  1. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

  2. Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

  3. The appellant has not made the pre-deposit and even though time was given to the appellant to make the pre-deposit, the pre-deposit has not been made - In view of the...

  4. Sharing of manpower - Demand of Service tax as man-power recruitment or supply agency service - strong case for waiver of pre-deposit of the dues - AT

  5. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

  6. Waiver of pre deposit - Cleaning service - cleaning of township is not, prima facie, covered under the cleaning activity therefore prima facie the applicant has a...

  7. Franchise Service - appellant gave right to use its name for running pre-primary and preparatory schools - scope of the definition of “Franchise” given in Section 65(47)...

  8. Notification no. 10/2006-CE dated 01.03.2006 benefit denied - power driven pump - prima facie the applicants have made out a strong case for waiver of pre-deposit - AT

  9. Business Support Service - appellants are international cricket players - pre-deposit ordered equal to 20% - AT

  10. Waiver of pre-deposit of tax - Design Service - applicant has made out a case for waiver - Prima facie, demand of tax on design and development of tools would be justified - AT

  11. Waiver of pre deposit - Renting of immovable property service - revenue sharing basis agreement - e applicant has made out a case for waiver. - AT

  12. Recovery of erroneous refund - amount paid by the appellant’s Chennai Unit towards the pre-deposit in connection with an appeal filed arising out of order in Tuticorin...

  13. Waiver of pre deposit - CENVAT Credit - consulting engineer service - Credit taken on strength of debit notes - Appellants have a prima facie made out a good case for...

  14. Activity of chilling of milk - Business Auxiliary Service - appellant has made out a good case for waiver of pre-deposit - AT

  15. Construction services – nature of receipt - advance or loan - the appellant’s, have made out a prima facie case for waiver of the pre-deposit of amounts involved - AT

 

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