https://www.taxtmi.com/caselaws?id=217044 A statutory corporation constituted under the Maharashtra Industrial Development Act, 1961 was held to have made out a strong prima facie case for waiver of pre-deposit in a service tax dispute because it functioned as a public authority providing amenities under statutory arrangements. The tribunal relied on the recorded finding that the appellant was a public authority and on a CBEC circular stating that activities performed by a public authority under statutory provisions were not taxable under service tax. Pre-deposit of service tax, interest and penalties was therefore waived, and recovery was stayed during the pendency of the appeal. en-us Thu, 12 Jul 2012 00:00:00 +0530 Thu, 09 Jan 2014 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217044 A statutory corporation constituted under the Maharashtra Industrial Development Act, 1961 was held to have made out a strong prima facie case for waiver of pre-deposit in a service tax dispute because it functioned as a public authority providing amenities under statutory arrangements. The tribunal relied on the recorded finding that the appellant was a public authority and on a CBEC circular stating that activities performed by a public authority under statutory provisions were not taxable under service tax. Pre-deposit of service tax, interest and penalties was therefore waived, and recovery was stayed during the pendency of the appeal. Case-Laws Service Tax Thu, 12 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217044