Tribunal grants waiver of service tax pre-deposit due to lack of evidence

The Appellate Tribunal CESTAT, Chennai granted the applicant's request for waiver of pre-deposit of differential service tax of Rs. 2,32,140. The Tribunal found that the department's case lacked corroborative material to support their claim based on a seized register. As a result, the Tribunal waived the pre-deposit and stayed the recovery pending appeal.

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The Appellate Tribunal CESTAT, Chennai heard the application for waiver of pre-deposit of differential service tax of Rs. 2,32,140 confirmed against the applicant for cable services rendered. The department's case was based on a seized register, but there was no corroborative material to support their stand. The Tribunal waived the pre-deposit and stayed the recovery pending appeal.

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