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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CESTAT waives pre-deposit & stays recovery for Service Tax on Consulting Engineer Service</h1> The Appellate Tribunal CESTAT NEW DELHI waived pre-deposit of Service Tax dues and stayed recovery pending appeal in a case concerning 'Consulting ... Applicant received services of ‘Consulting Engineer Service’ from two foreign firms during the period from January, 2003 to March, 2004 - original authority has confirmed Service Tax and imposed equal penalty - prima facie, the case of the applicant is covered by the decision of the Larger Bench of this Tribunal in the case of M/s. Hindustan Zinc Ltd. wherein it has been held that recipient was not liable to pay Service Tax prior to 1-1-2005 – in view of this decision, stay is granted The Appellate Tribunal CESTAT NEW DELHI heard a case involving 'Consulting Engineer Service' received from foreign firms. The Tribunal waived pre-deposit of Service Tax dues and stayed recovery pending appeal based on a previous decision. The decision was dictated and pronounced on 3-9-2008.

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