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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Waiver granted for service tax and penalty in Delhi based on stay order.</h1> The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of service tax and penalty amounting to Rs. 1,30,831 based on a previous stay order ... Waiver of pre-deposit - Service tax on storage and warehousing services - Penalty pre-deposit waiver - Statutory obligation to maintain stock - Reliance on earlier Tribunal order - Interim stayWaiver of pre-deposit - Service tax on storage and warehousing services - Penalty pre-deposit waiver - Reliance on earlier Tribunal order - Pre-deposit of service tax and penalty directed to be waived and interim stay granted. - HELD THAT: - The demand under challenge was founded on the view that the appellant was providing storage and warehouse-keeper services. The appellant replied that it was obligated by Central Government directions to maintain a prescribed stock of sugar, a statutory obligation, and relied on a prior Tribunal stay in Nawanshahr Co-operative Sugar Mills Ltd v. CCE, Jalandhar where, on similar facts, pre-deposit of tax and penalty was waived. Applying that precedent and having heard the parties, the Tribunal found the appellant's reliance persuasive for the purposes of granting interim relief and accordingly waived the requirement of pre-deposit of service tax and penalty and granted stay.Pre-deposit of the service tax and penalty is waived and the stay petition is allowed; appeal to be listed along with the specified group of appeals.Final Conclusion: The Tribunal allowed the stay application and waived the pre-deposit of the contested service tax and penalty, directing that the appeal be listed with the connected appeals. The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of service tax and penalty amounting to Rs. 1,30,831. The applicant's obligation to keep a certain stock of sugar as directed by the Central Government was considered. The waiver was based on a previous stay order in a similar case. The appeal was listed along with other related appeals.
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