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of <h1>Waiver granted for service tax, interest, penalty on BSNL rechargeable coupons seller by Appellate Tribunal</h1> <h3>SWASTIK TRADERS Versus COMMISSIONER OF SERVICE TAX, LUCKNOW</h3> SWASTIK TRADERS Versus COMMISSIONER OF SERVICE TAX, LUCKNOW - 2013 (31) S.T.R. 75 (Tri. - Del.) The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of service tax amounting to Rs. 53,77,165/-, interest, and penalty to the applicant, who sells rechargeable coupons and SIM cards of BSNL. The tribunal found a strong case for waiver based on previous Stay Order No. ST/434/2011. Recovery of dues is stayed during the appeal.
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