Tribunal Denies Revenue Stay Request on Service Tax Exemption

The Tribunal denied the Revenue's request for a stay on OIA No. 2/08 (G) ST, which ruled service tax inapplicable for activities outside the factory. The Commissioner annulled the demands citing a Board's Circular. The Tribunal scheduled the appeal for final hearing on 24-10-08 considering revenue implications.

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The Revenue sought stay of OIA No. 2/08 (G) ST dated 13-2-08, where service tax was held not applicable for activities outside the factory. The Commissioner set aside the demands based on a Board's Circular. The Tribunal did not grant stay but agreed to list the appeal for final hearing on 24-10-08 due to revenue implications.

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