Waiver of Pre-deposit Granted for Crane Hire Services in CESTAT Appeal

The Appellate Tribunal CESTAT, Kolkata granted the appellants' request for waiver of pre-deposit of service tax and penalties in a case involving crane hire services. The tribunal determined that the contract solely pertained to crane hire and not business auxiliary services. As a result, the pre-deposit amounts were waived, and recovery was stayed pending appeal, with the stay petition being allowed.

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The Appellate Tribunal CESTAT, Kolkata heard a case where the appellants filed for waiver of pre-deposit of service tax and penalties related to providing crane on hire. The tribunal found that the contract was only for hiring cranes, not for business auxiliary services. Pre-deposit of amounts waived, recovery stayed during appeal. Stay petition allowed.

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