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        Service Tax

        2012 (12) TMI 823 - AT - Service Tax

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        CESTAT Mumbai: Pre-deposit waived for Service Tax due to retrospective amendment The Appellate Tribunal CESTAT Mumbai waived the pre-deposit requirement of Service Tax amounting to Rs. 2,76,74,8767 due to a retrospective amendment in ...
                          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.

                              CESTAT Mumbai: Pre-deposit waived for Service Tax due to retrospective amendment

                              The Appellate Tribunal CESTAT Mumbai waived the pre-deposit requirement of Service Tax amounting to Rs. 2,76,74,8767 due to a retrospective amendment in Section 145 of the Finance Act, 2012. The demand for providing club or association services to members was confirmed, and recovery was stayed during the appeal. The appeal was scheduled for a hearing on 4.9.2012 given the significant revenue involved exceeding Rs. 1 crore.


                              The Appellate Tribunal CESTAT Mumbai heard an appeal regarding waiver of pre-deposit of Service Tax amounting to Rs. 2,76,74,8767. The demand was confirmed for providing club or association services to members. Due to a retrospective amendment in Section 145 of the Finance Act, 2012, the requirement of pre-deposit was waived, and recovery stayed during the appeal. The appeal was directed to be listed for hearing on 4.9.2012 as the revenue involved was over Rs. 1 crore.
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