https://www.taxtmi.com/caselaws?id=255444 The Tribunal granted a complete waiver of the pre-deposit of a substantial demand under the Finance Act, 1994, along with interest and penalties, in favor of the applicant. The Tribunal found that post the effective date of amalgamation, the applicant was producing goods for themselves and not on behalf of a third party, thus not liable for service tax under Business Auxiliary Service. Additionally, the goods produced by the applicant fell under the definition of the Central Excise Act, 1944, supporting the waiver of pre-deposit. The recovery was stayed during the appeal process. en-us Tue, 23 Sep 2014 00:00:00 +0530 Fri, 16 Jan 2015 11:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255444 The Tribunal granted a complete waiver of the pre-deposit of a substantial demand under the Finance Act, 1994, along with interest and penalties, in favor of the applicant. The Tribunal found that post the effective date of amalgamation, the applicant was producing goods for themselves and not on behalf of a third party, thus not liable for service tax under Business Auxiliary Service. Additionally, the goods produced by the applicant fell under the definition of the Central Excise Act, 1944, supporting the waiver of pre-deposit. The recovery was stayed during the appeal process. Case-Laws Service Tax Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255444