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        Service Tax

        2007 (8) TMI 77 - AT - Service Tax

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        Waiver granted for pre-deposit of Service Tax and penalties for services by overseas agent 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 ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Waiver granted for pre-deposit of Service Tax and penalties for services by overseas agent

                            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 before 31-3-2005. The waiver was based on a previous stay order on a similar issue, and the appeal was listed with Appeal No. ST/353/2007.


                            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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