2009 (1) TMI 744 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT CHENNAI granted waiver of pre-deposit of service tax and penalty for an appellant engaged in sale and service of water purifiers and vacuum cleaners. The waiver was based on a strong prima facie case and a previous Tribunal Stay Order supporting the appellant's contention. The recovery of the amount in question was stayed pending the appeal.