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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate Tribunal grants waiver of pre-deposit for service tax on medicaments</h1> The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of service tax, interest, and penalties to the manufacturer of P & P medicaments. ... Waiver of pre-deposit - Demand of service tax - Advertising Agency Service - For the selling activity in Ukraine, the applicants have appointed dealers/agents for promoting the sale of the applicant's products – Held that:- Dealers/agents are promoting the business of the applicant and they are not the advertising agency, therefore, the demands in the category of advertising agency is not sustainable. In favor of appellant. 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.

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