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of <h1>Waiver of tax pre-deposit granted by CESTAT New Delhi for specific period</h1> <h3>M/s Flex Industries Limited Versus CCE., Noida</h3> The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of tax to the appellant for the period 9.7.04 to 31.12.06. The demand of tax for the ... Demand on the amount paid by applicant to foreign company during the period 9.7.04 to 31.12.06 for the service rendered by foreign company who had no office in India – appellant submits that for period prior to 18.4.06 issue has been decided by Tribunal in assessee’s favour in case of Foster Wheeler Energy Ltd. & M/s Anant Spinning Mills - prima facie, there is no dispute that the applicant paid the amount to the foreign based company for rendering service as commission agent - Stay granted The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of tax to the appellant for the period 9.7.04 to 31.12.06. The demand of tax for the period prior to 18.4.06 was decided in favor of the assessee in previous cases. The pre-deposit of the balance tax and penalty was waived till the appeal's disposal, and the stay application was allowed.
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