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of <h1>CESTAT grants waiver of pre-deposit in service classification dispute</h1> The Appellate Tribunal CESTAT NEW DELHI granted the applicant's request for waiver of pre-deposit of tax and penalties in a dispute regarding ... Appellant get commission for the performance of his obligation @ of 6% of the aggregate amount of sale - the rate of commission may be increased or decreased - Whether the activities undertaken would come within the purview of “Market Research Agency” service or “business auxiliary service (commission agent)” - appellant had undertaken the job of commission agent - applicant made out prima facie case for waiver of Service tax and penalties - Stay petition is allowed. The judgment by Appellate Tribunal CESTAT NEW DELHI involved a dispute over whether activities were classified as 'Market Research Agency' service or 'business auxiliary service (commission agent).' The applicant sought waiver of pre-deposit of tax and penalties, which was granted as it was found that the appellant acted as a commission agent. Pre-deposit of tax and penalties was waived until the appeal's disposal.
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