CESTAT Mumbai Waives Pre-Deposit for Service Tax in Site Formation Case

The Appellate Tribunal CESTAT Mumbai granted waiver of pre-deposit for Service Tax amount, interest, and penalty for the appellant in a Site Formation and Clearance Service case. The tribunal determined that the activity of removing bushes inside a building area did not qualify as site formation clearance as per the work order presented. Consequently, the tribunal allowed the stay petition, exempting the appellant from making pre-deposit payments during the appeal proceedings.

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The Appellate Tribunal CESTAT Mumbai granted waiver of pre-deposit of Service Tax amount of Rs.25,02,270/-, interest, and penalty for the appellant in a case related to Site Formation and Clearance Service. The tribunal found that the applicant's activity of removing bushes inside a building area did not constitute site formation clearance, based on the work order provided. The tribunal allowed the stay petition, waiving the pre-deposit of dues during the appeal process.

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