2009 (2) TMI 724 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT NEW DELHI directed waiver of pre-deposit during the appeal regarding the consideration for services provided by the State apex body to sugar mills. The Apex Body of the State of Punjab provides administrative support and planning strategy to sugar mills, with the sugar cess collected considered as fees for consultancy services. The Tribunal did not find it necessary to view the State apex body as a commercial concern for management consultancy services.