https://www.taxtmi.com/caselaws?id=242884 The Tribunal granted the appellant's request for waiver of pre-deposit of service tax liability, interest, and penalties under the Finance Act, 1994 for implementing the Micro Irrigation system in Gujarat. The Tribunal acknowledged the appellant's role as a nodal agency for the centrally sponsored scheme and considered a Board Circular indicating no services were rendered for such schemes. Consequently, the Tribunal allowed the waiver application and stayed the recovery until the appeal's resolution. en-us Mon, 29 Apr 2013 00:00:00 +0530 Wed, 22 Jan 2014 06:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242884 The Tribunal granted the appellant's request for waiver of pre-deposit of service tax liability, interest, and penalties under the Finance Act, 1994 for implementing the Micro Irrigation system in Gujarat. The Tribunal acknowledged the appellant's role as a nodal agency for the centrally sponsored scheme and considered a Board Circular indicating no services were rendered for such schemes. Consequently, the Tribunal allowed the waiver application and stayed the recovery until the appeal's resolution. Case-Laws Service Tax Mon, 29 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242884