https://www.taxtmi.com/caselaws?id=221757 The Tribunal granted a 100% waiver of the pre-deposit requirement for service tax, interest, and penalty under Section 78 of the Finance Act, 1994, in a case concerning 'Renting of Immovable Property Service' involving recovery of electricity charges from tenants. Citing a precedent where similar proceedings were dropped, the Tribunal ruled that electricity should be considered as 'goods' and exempt from taxable services under Notification No.12/2003. The decision allowed the appellant relief from the pre-deposit requirement and stayed the recovery process during the appeal proceedings, consolidating the case with another appeal for final disposal. en-us Thu, 11 Oct 2012 00:00:00 +0530 Thu, 28 Mar 2013 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221757 The Tribunal granted a 100% waiver of the pre-deposit requirement for service tax, interest, and penalty under Section 78 of the Finance Act, 1994, in a case concerning 'Renting of Immovable Property Service' involving recovery of electricity charges from tenants. Citing a precedent where similar proceedings were dropped, the Tribunal ruled that electricity should be considered as 'goods' and exempt from taxable services under Notification No.12/2003. The decision allowed the appellant relief from the pre-deposit requirement and stayed the recovery process during the appeal proceedings, consolidating the case with another appeal for final disposal. Case-Laws Service Tax Thu, 11 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221757