Non-profit society granted waiver of service tax pre-deposit by Appellate Tribunal

The Appellate Tribunal CESTAT, New Delhi granted the assessee, a non-profit society, a waiver of pre-deposit of service tax amounting to Rs. 3,78,866. The Tribunal determined that the society, registered under the Societies Registration Act, 1860, did not operate as a commercial concern due to its non-profit nature. As a result, the Tribunal waived the pre-deposit requirement and suspended the recovery of the tax pending the appeal.

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The Appellate Tribunal CESTAT, New Delhi heard an application for waiver of pre-deposit of service tax of Rs. 3,78,866/- on the assessee. The assessee, a society registered under the Societies Registration Act, 1860, was held not to be a commercial concern as it was not profit-oriented. The Tribunal waived the pre-deposit and stayed the recovery of the amount pending the appeal. (2011 (1) TMI 199 - CESTAT, NEW DELHI)

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