CESTAT New Delhi: Waiver of Service Tax and Penalties for Management Consultant

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant, waiving the remaining service tax and penalties. The applicant had deposited a partial amount and was found not liable for service tax as a management consultant. The stay petition was allowed.

---

---

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant for waiver of pre-deposit of service tax amount. The applicant had already deposited Rs. 1,25,000 out of Rs. 2,78,350 demand. The Tribunal found that the applicant had a strong case as they were not providing services as a management consultant. The remaining amount of service tax and penalties were waived, and the stay petition was allowed.

---