Waiver of Predeposit Granted for Service Tax Amounts Due to Lack of Proper Notice

The Appellate Tribunal CESTAT, Chennai granted waiver of predeposit of service tax amounts totaling Rs. 85,44,688 and Rs. 1,39,52,672 for different periods due to a change in tax proposal without proper notice to the applicants. The tribunal stayed the recovery of the disputed amounts pending appeals.

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The Appellate Tribunal CESTAT, Chennai heard applications for waiver of predeposit of service tax totaling Rs. 85,44,688 for the period 1-10-2004 to 31-3-2008 and Rs. 1,39,52,672 for the period 1-4-2008 to 31-3-2009. The tribunal found force in the contention that the tax proposal was changed from "Tour Operator Services" to "Rent-a-Cab Operator Services" without proper notice to the applicants. As a result, the tribunal granted the waiver and stayed the recovery of the disputed amounts pending appeals.

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