CESTAT Mumbai Waives Pre-Deposit for Garment Manufacturer in Service Tax Appeal

The Appellate Tribunal CESTAT Mumbai granted waiver of pre-deposit of Service Tax amounting to Rs. 4,09,878 for an applicant engaged in making 'Garments on Hangers'. The Tribunal found that the activity did not fall under 'Business Auxiliary Service' as classified by the Revenue, and thus waived the pre-deposit requirement, interest, and penalty during the appeal's pendency.

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The Appellate Tribunal CESTAT Mumbai granted waiver of pre-deposit of Service Tax amounting to Rs. 4,09,878 for an applicant engaged in making 'Garments on Hangers'. The Tribunal found that the activity did not fall under 'Business Auxiliary Service' as classified by the Revenue, and thus waived the pre-deposit requirement, interest, and penalty during the appeal's pendency.

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