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of <h1>Tribunal grants waiver for service tax liability on Micro Irrigation system in Gujarat</h1> <h3>Gujarat Green Revolution Co. Ltd. Versus CCE, Vadodara</h3> The Tribunal granted the appellant's request for waiver of pre-deposit of service tax liability, interest, and penalties under the Finance Act, 1994 for ... Waiver of pre deposit - service tax liability - Management Consultancy Service and Goods Transport Agency service - services of implementing of Micro Irrigation system in the State of Gujarat - Held that:- appellant is a nodal agency for implementation of Micro Irrigation system by the Government of Gujarat. We also find that the said system is centrally sponsored scheme. If that be so, Board’s Circular clearly clarifies that there is no rendering of services for implementation of such centrally sponsored schemes. In our view, the appellants have made out a prima facie case for waiver of the amounts involved. Accordingly, we allow the application for waiver of pre-deposit of the amounts involved and stay the recovery thereof till the disposal of appeal - Stay granted. Issues:Waiver of pre-deposit of service tax liability, interest, and penalties under the Finance Act, 1994 for the implementation of Micro Irrigation system in the State of Gujarat.Analysis:The appellant filed a stay petition seeking the waiver of pre-deposit of an amount of Rs.1,68,96,188/- confirmed as service tax liability, interest, and penalties under the Finance Act, 1994. The confirmed service tax liability arose due to the appellant's non-discharge of service tax liability under the categories of Management Consultancy Service and Goods Transport Agency service for implementing the Micro Irrigation system in Gujarat, a centrally sponsored scheme. The appellant was appointed as a nodal agency by the Government of Gujarat for the scheme. The appellant's counsel highlighted that a recent Circular of the Board dated 30.07.2010 would be directly applicable in their case, indicating no rendering of services for centrally sponsored schemes.Upon hearing both sides and examining the records, the Tribunal found that the appellant indeed acted as a nodal agency for implementing the Micro Irrigation system under a centrally sponsored scheme by the Government of Gujarat. Considering the Board's Circular which clarified that no services were rendered for such schemes, the Tribunal concluded that the appellant had established a prima facie case for the waiver of the amounts involved. Consequently, the Tribunal allowed the application for the waiver of pre-deposit of the amounts and stayed the recovery until the appeal's disposal. The decision was pronounced in court by Mr. M.V. Ravindran.
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