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of <h1>Waiver granted for interest and penalty on service tax between associated enterprises</h1> <h3>SIFY TECHNOLOGIES LTD. Versus LTU, CHENNAI</h3> SIFY TECHNOLOGIES LTD. Versus LTU, CHENNAI - 2011 (24) S.T.R. 449 (Tri. - Chennai) The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of interest and penalty related to service tax on transactions between associated enterprises. The assessees argued that there was no delay in payment as the relevant amendment was prospective from May 10, 2008. The Tribunal found merit in this argument based on a previous order and granted the waiver, staying the recovery of the disputed amounts pending appeal.
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