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of <h1>CESTAT grants full pre-deposit waiver in service tax appeal due to Commissioner's error</h1> <h3>AJMER AUTOMOBILES (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR</h3> 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. ... Sustainability of impugned order passed by the Commissioner in exercise of suo motu of revisional power u/s 84 - case of the appellant that the service tax is sought to be levied by dept. on the amount on which the principal has already paid the service tax – assessee contend that show cause notice was issued in terms of a provision which was not in existence at the relevant time - fit case for total waiver of pre-deposit 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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