2009 (3) TMI 878 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Bangalore ordered waiver of pre-deposit of Service tax of Rs. 11,17,430/- along with interest for the period from July 2003 to 9th September 2004. The appellants, dealers for M/s. Maruti Udyog Ltd., received 3% commission on promotion of auto loans. They are liable to pay Service Tax under Business Auxiliary Services from 10-9-2004. M/s. Maruti Udyog Ltd. had already paid Service Tax on the entire commission received during the disputed period. No coercive action by the revenue is allowed until the appeal is disposed of.