CESTAT Chennai Waives Pre-Deposit for Water Purifier Sales Appellant

The Appellate Tribunal CESTAT CHENNAI granted waiver of pre-deposit of service tax and penalty for an appellant engaged in sale and service of water purifiers and vacuum cleaners. The recovery of the amount in question was stayed pending the appeal.

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The Appellate Tribunal CESTAT CHENNAI granted waiver of pre-deposit of service tax and penalty for an appellant engaged in sale and service of water purifiers and vacuum cleaners. The waiver was based on a strong prima facie case and a previous Tribunal Stay Order supporting the appellant's contention. The recovery of the amount in question was stayed pending the appeal.

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