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of <h1>Waiver granted for pre-deposit of Service Tax and penalties for services by overseas agent</h1> <h3>ACTIVE INTERNATIONAL Versus COMMISSIONER OF C. EX., JALANDHAR</h3> The CESTAT granted the applicant's waiver of pre-deposit of Service Tax and penalties, amounting to Rs. 39,841, for services provided by an overseas agent ... Applicant contended that prior to the introduction of Section 66A with effect from 18-04-06, when there is no provision of levy of service tax in respect to service provided by overseas agent outside India – pre-deposit waived and recovery thereof stayed The applicant filed for waiver of pre-deposit of Service Tax and penalties amounting to Rs. 39,841. The demand is for service provided by an overseas agent before 31-3-2005. The applicant argued that prior to Section 66A introduced on 18-4-2006, there was no provision to levy Service Tax on such services. CESTAT granted waiver based on an earlier stay order on a similar issue. The stay petition was allowed, and the appeal was listed with Appeal No. ST/353/2007.
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