Tax waiver granted, penalty delayed pending appeal. Board Circular resolves confusion.

The application for waiver of pre-deposit of tax and penalty was granted. The confusion regarding tax applicability was clarified by a Board Circular, leading to immediate tax deposit by the appellant. The pre-deposit of penalty was waived until the appeal is disposed of.

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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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