CESTAT Chennai waives predeposit for service tax of Rs. 3,56,322, citing strong prima facie case

The Appellate Tribunal CESTAT Chennai waived the predeposit of service tax of Rs. 3,56,322/- along with interest and penalties. The service tax demand was confirmed, but pre-deposit was dispensed with due to a strong prima facie case presented by the applicant, supported by relevant tribunal decisions. Recovery of the amount was stayed pending appeal.

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The judgment by Appellate Tribunal CESTAT Chennai waived the predeposit of service tax of Rs. 3,56,322/- along with interest and penalties. The service tax demand was confirmed due to liability on payments to workers. Pre-deposit was dispensed with based on a strong prima facie case made by the applicant, citing relevant tribunal decisions. Recovery stayed pending appeal.

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