2008 (12) TMI 652 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Chennai granted waiver of pre-deposit of service tax of Rs. 51,51,508 covering the period 10-9-2004 to 30-9-2007. The applicants were engaged in works contract, and the demand for service tax was confirmed. The Tribunal found merit in the applicants' submission that service tax liability arose only from 1-6-2007 for works contract services. Therefore, waiver of pre-deposit, interest, and penalties was granted, and recovery stayed during the appeal.