Balance of convenience held in favor of Revenue in service tax matter.
Apr. 08, 2016
M/s Shoppers Stop Ltd. did not discharge any service tax on consideration of Rs. 27,86,81,505/- received during 1.5.06 to 31.05.07. Dept. viewed, service rendered by M/s SSL falls within category of Business Support Services. Thus, revenue demanded service tax & imposed penalty. Tribunal held, as there is no prima facie case in favour of appellant & there is no financial hardship pleaded. Thus, balance of convenience lies in favour of Rev...