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<h1>CESTAT waives Rs. 3,42,251 pre-deposit in joint business venture case</h1> The Appellate Tribunal CESTAT, Bangalore allowed the appellant's stay application, waiving the pre-deposit of Rs. 3,42,251. The tribunal determined that ... Stay/Dispensation of pre-deposit - Revenue has interpreted the agreement as appellant receiving commission and has brought the terms of agreement under the category of 'Business Auxiliary Services' - Held that the revenue contention is not correct and stay application allowed by granting waiver of pre-deposit The Appellate Tribunal CESTAT, Bangalore allowed the appellant's stay application, waiving the pre-deposit of Rs. 3,42,251. The tribunal found that the appellant and M/s. Geojit Infofin Technologies Ltd. were engaged in a joint business activity, sharing profits and losses in a 75:25 ratio. The agreement was not considered as promoting business on a commission basis.
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