CESTAT grants waiver of pre-deposit for Service Tax in Business Auxiliary Service case The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of Service Tax to the applicant in a case involving Business Auxiliary Service. The ...
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CESTAT grants waiver of pre-deposit for Service Tax in Business Auxiliary Service case
The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of Service Tax to the applicant in a case involving Business Auxiliary Service. The Tribunal accepted the applicant's argument for exemption under section 65(106) of Finance Act, 1994 related to technical testing and analysis for human beings or animals. Consequently, the Tribunal waived the pre-deposit amount of Rs. 49,251 and stayed the recovery during the appeal process.
The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of Service Tax of Rs. 49,251 to the applicant. The demand was confirmed for Business Auxiliary Service, but the applicant argued exemption under section 65(106) of Finance Act, 1994 for technical testing and analysis related to human beings or animals. The Tribunal found a strong case in favor of the appellants and waived the pre-deposit for the appeal, staying the recovery during the appeal's pendency.
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