Waiver of Pre-deposit Granted for Service Tax Dispute

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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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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