Appellate Tribunal waives service tax on preparing Octroi forms, stays recovery

The Appellate Tribunal CESTAT Mumbai ruled in favor of the applicant, waiving the service tax, interest, and penalties imposed for preparing Octroi forms as it was not considered Business Auxiliary Services. Recovery of dues was stayed during the appeal process.

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The Appellate Tribunal CESTAT Mumbai ruled in favor of the applicant, waiving the service tax, interest, and penalties imposed on them for preparing Octroi forms. The activity was found not to fall under Business Auxiliary Services category. Recovery of dues stayed during the appeal process.

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