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<h1>Appellate Tribunal grants waiver of pre-deposit for service tax on medicaments</h1> <h3>GENOM BIOTECH PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, NASHIK</h3> GENOM BIOTECH PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, NASHIK - 2013 (31) S.T.R. 682 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of service tax, interest, and penalties to the manufacturer of P & P medicaments selling products in Ukraine through appointed dealers/agents who promoted sales via advertising. The Tribunal found that the demands categorized as advertising agency were not sustainable as the dealers/agents were not functioning as such.