CESTAT Chennai: Waiver of pre-deposit during appeal based on date of service, not billing.

The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, waiving the pre-deposit of tax amount during the appeal. The decision was based on the relevant date for payment of service tax being the date of entry, not the date of billing, as per the Hon'ble Gujarat High Court's decision in a similar case.

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The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, waiving the pre-deposit of tax amount during the appeal. The decision was based on the relevant date for payment of service tax being the date of entry, not the date of billing, as per the Hon'ble Gujarat High Court's decision in the case of CCE & C v. Reliance Industries Ltd.

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