Tribunal waives pre-deposit for disputed service tax demand, stays recovery pending appeal The Tribunal waived the pre-deposit requirement of Rs. 5,33,309/- along with interest and penalties imposed under Sections 76, 77, and 78 of the Finance ...
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Tribunal waives pre-deposit for disputed service tax demand, stays recovery pending appeal
The Tribunal waived the pre-deposit requirement of Rs. 5,33,309/- along with interest and penalties imposed under Sections 76, 77, and 78 of the Finance Act. The duty demand was confirmed for services of "Manpower Recruitment or Supply Agency," but the Tribunal determined that the services provided did not fall under this category. As a result, the pre-deposit was waived for the appeal hearing, and recovery was stayed pending appeal disposal.
The application was for waiver of pre-deposit of Rs. 5,33,309/- along with interest and penalties imposed under Sections 76, 77 and 78 of the Finance Act. The duty demand was confirmed for services of "Manpower Recruitment or Supply Agency," but the Tribunal found that the services provided were not related to this category. Therefore, the requirement of pre-deposit was waived for the appeal hearing, and recovery was stayed until appeal disposal.
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