CESTAT grants full pre-deposit waiver in service tax appeal due to Commissioner's error

The Appellate Tribunal CESTAT, New Delhi granted total waiver of pre-deposit in an appeal related to service tax for the period of March to September '04. The waiver was granted due to the Commissioner's use of a non-existent provision and the appellant's argument that service tax had already been paid by the principal, Maruti Finance. The order for waiver was made by Justice S. N. Jha, President.

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The Appellate Tribunal CESTAT, New Delhi granted total waiver of pre-deposit in an appeal related to service tax for the period of March to September '04. The impugned order was passed by the Commissioner using a non-existent provision, and the appellant argued that service tax was already paid by the principal, Maruti Finance. The waiver of pre-deposit was ordered by Justice S. N. Jha, President.

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