CESTAT grants waiver on Service Tax pre-deposit, citing lack of evidence.

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant, waiving the pre-deposit of Service Tax, interest, and penalty amounting to Rs. 99,436. The demand was contested on the grounds that the services received from a foreign provider did not meet the criteria of partial performance in India as per Taxation of Service Rules, 2006. As no evidence of partial performance was presented, the Tribunal granted the waiver and suspended the recovery pending appeal.

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The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant for waiver of pre-deposit of Service Tax of Rs. 99,436/-, interest, and penalty. The demand was confirmed based on the applicant receiving services from a foreign service provider under Section 66A of the Finance Act. However, the applicant argued that the services were not partly performed in India as required by the Taxation of Service Rules, 2006. As there was no evidence of partial performance in India, the Tribunal waived the pre-deposit and stayed the recovery during the appeal.

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