https://www.taxtmi.com/caselaws?id=202320 The Appellate Tribunal CESTAT, Bangalore, allowed the appellant's stay petition for the waiver of pre-deposit of service tax and penalties under Sections 77 and 78 of the Finance Act, 1994. The Tribunal found that the appellant's services did not fall under "Intellectual Property Services" but considered the issues related to "Club or Association Services" and "Business Exhibition Services" arguable. With the appellant's eligibility for Cenvat credit and the amount already deposited, the Tribunal deemed the deposited amount sufficient for the appeal's disposal, allowing the waiver of pre-deposit for the remaining amounts and staying recovery pending appeal. The Tribunal also directed the linking of the Revenue's appeal for non-imposition of a penalty under Section 76 for final disposal. en-us Mon, 05 Apr 2010 00:00:00 +0530 Fri, 04 Feb 2011 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202320 The Appellate Tribunal CESTAT, Bangalore, allowed the appellant's stay petition for the waiver of pre-deposit of service tax and penalties under Sections 77 and 78 of the Finance Act, 1994. The Tribunal found that the appellant's services did not fall under "Intellectual Property Services" but considered the issues related to "Club or Association Services" and "Business Exhibition Services" arguable. With the appellant's eligibility for Cenvat credit and the amount already deposited, the Tribunal deemed the deposited amount sufficient for the appeal's disposal, allowing the waiver of pre-deposit for the remaining amounts and staying recovery pending appeal. The Tribunal also directed the linking of the Revenue's appeal for non-imposition of a penalty under Section 76 for final disposal. Case-Laws Service Tax Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202320