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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>Waiver of Pre-deposit and Stay Granted for Service Tax on GTA Services</h1> The Appellate Tribunal CESTAT NEW DELHI granted the applicant a waiver of pre-deposit and stay on recovery of dues regarding service tax on GTA services ... GTA services availed by manufacturer for receiving the inputs – in impugned order held that w.e.f.19-4-2006 service tax payable by them only through cash – appellant contending that tribunal in case of Prakash Industries Ltd. holding that “output service” would include any taxable service provided and term “provider of taxable service” include “a person liable for paying Service tax” in terms of Rule 2(r) of CCR - prima facie case for waiver of the dues – stay granted The Appellate Tribunal CESTAT NEW DELHI heard a Stay Application regarding service tax on GTA services received by a manufacturer of excisable goods. The applicant was granted a waiver of pre-deposit and stay on recovery of dues until the appeal's disposal based on a prima facie case made out. (2008 (9) TMI 205 - CESTAT NEW DELHI)

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