CESTAT grants waiver of pre-deposit for service tax & penalty due to notification exemption The Appellate Tribunal CESTAT ruled in favor of the applicants, granting a waiver of pre-deposit for service tax and penalty. The applicants, considered ...
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CESTAT grants waiver of pre-deposit for service tax & penalty due to notification exemption
The Appellate Tribunal CESTAT ruled in favor of the applicants, granting a waiver of pre-deposit for service tax and penalty. The applicants, considered providers of business auxiliary service, successfully argued for exemption due to a notification until September 2004. As they paid service tax post-September 2004, the tribunal waived the pre-deposit condition and allowed the stay application.
The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicants for waiver of pre-deposit of service tax and penalty. The demand was for the period July 2007 to December 2004, and the applicants were considered providers of business auxiliary service. They argued that there was an exemption notification until September 2004. As they paid service tax after September 2004, the tribunal waived the pre-deposit condition for service tax and penalty. Stay application was allowed.
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