CESTAT grants waiver in service tax appeal for transport service provider

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit for an appeal challenging a service tax demand, ruling in favor of the applicant who was transporting employees, not acting as a tour operator. The applicant's deposit of Rs. 1 lakh was considered, and the stay petition was allowed.

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The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of Service tax and penalties for an appeal regarding a demand of Rs. 4,53,186/- on the grounds that the applicant was only transporting employees and not providing services as a tour operator. The applicant had already deposited Rs. 1 lakh. The stay petition was allowed.

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