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of <h1>Waiver of Pre-deposit Granted for Service Tax Dispute</h1> The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of tax and penalty for an applicant receiving service of commission agents outside ... Applicant receiving service of commission agents outside India – in view of decision of Tribunal in the case of VMT Spg. Co. Ltd. v. CCE held that provisions for payment of tax on such commission came only w.e.f. 1-4-2006 and the dispute relates to the period prior to that period i.e. 16-1-2005, stay of recovery of tax was granted - applicant has made out a prima facie case for waiver of pre-deposit of tax and penalty The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of tax and penalty for an applicant receiving service of commission agents outside India. The Tribunal considered a similar case and waived pre-deposit as the issue related to a period prior to the enforcement of tax provisions. Pre-deposit of tax and penalty were waived till the appeal's disposal. The application was allowed.
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