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of <h1>Tribunal Grants Waiver on Pre-Deposit for Service Tax Appeal</h1> <h3>AGAUTA SUGAR & CHEMICALS Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA</h3> The Tribunal found the applicant had established a prima facie case for waiver of pre-deposit of tax and penalty under Section 73 of the Finance Act, ... - Applicant sought waiver of pre-deposit of tax of Rs. 6,75,545 and penalty arising from a show cause notice dated 8-11-2004 issued under Section 73, proposing demand for Service Tax as 'Goods Transport Operators' for 16-11-1997 to 2-6-1998. Applicant argued that, being a person covered by Section 71A, the 'Show Cause Notice issued under Section 73 is not maintainable,' relying on L.H. Sugar Factories Ltd. and allied decisions. Revenue relied on J.K. Industries and Shri Prakash Industries decisions holding that Service tax paid on self-assessment under amended Section 71A is tax 'assessed and validly paid' and refund not allowable. Tribunal distinguished J.K. Industries, finding that here liability to file return arises only under Section 71A and thus L.H. Sugar decisions apply. On prima facie view the applicant 'is able to make out a prima facie case for waiver of pre-deposit of entire amount of tax and penalty.' Requirement of pre-deposit of tax and penalty waived till disposal of the appeal.
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