CESTAT Chennai: Pre-deposit waived for service tax, interest, penalty on "Business Exhibition service" outside India

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the applicants, waiving the pre-deposit requirement of service tax, interest, and penalty related to availing "Business Exhibition service" during an exhibition outside India. Recovery of the amount was stayed pending appeal.

---

---

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the applicants who participated in an exhibition outside India and availed "Business Exhibition service." The Tribunal waived the pre-deposit requirement of service tax, interest, and penalty, following a precedent decision. Recovery of the amount was stayed during the appeal.

---