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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tax waiver granted, penalty delayed pending appeal. Board Circular resolves confusion.</h1> The application for waiver of pre-deposit of tax and penalty was granted. The confusion regarding tax applicability was clarified by a Board Circular, ... Confusion of applicability of tax under the category of ‘Business Auxiliary Service’ – this confusion was settled by the Board Circular dated 6-11-2006 - Accordingly, the appellants also deposited the entire amount of tax - appellant has made out a prima facie case for waiver of penalty. Accordingly, pre-deposit of penalty is waived till disposal of the appeal. The application for waiver of pre-deposit of tax and penalty is allowed The applicant filed for waiver of pre-deposit of tax of Rs. 2,16,834/- and penalty. There was confusion about tax applicability under 'Business Auxiliary Service.' Board Circular dated 6-11-2006 clarified the issue. The appellant deposited the tax immediately. Penalty pre-deposit waived till appeal disposal. Application allowed.

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