Appellant not at fault for service tax benefit; deposit required, waiver granted, recovery stayed. The Tribunal found that the appellant did not improperly avail the benefit of Notification No. 6/2005-S.T. regarding service tax liability. The Tribunal ...
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Appellant not at fault for service tax benefit; deposit required, waiver granted, recovery stayed.
The Tribunal found that the appellant did not improperly avail the benefit of Notification No. 6/2005-S.T. regarding service tax liability. The Tribunal directed the appellant to deposit a specific amount and allowed the waiver of pre-deposit for the remaining balance, with recovery stayed until the appeal's disposal, subject to compliance by a specified date.
Issues involved: Service tax liability under Notification No. 6/2005-S.T.
Summary: The case involved a stay petition for the waiver of pre-deposit of service tax liability and penalties under Sections 76, 77, 78, and 70. The issue was whether the appellant improperly availed the benefit of Notification No. 6/2005-S.T., dated 1-3-2005. The Tribunal found that the appellant's action of paying service tax in the first month of the financial year for services rendered in the preceding financial year did not clearly indicate a waiver of the exemption under the notification. The Tribunal directed the appellant to deposit a specific amount and allowed the application for waiver of pre-deposit of the remaining balance, with recovery stayed until the appeal's disposal. Compliance was to be reported by a specified date.
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