2009 (3) TMI 889 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT AHMEDABAD confirmed Service tax of Rs. 25,475 against the appellant but allowed appeal for final disposal on 6-4-2009. The appellant argued that services were rendered before February 2006, even though payments were received after 1-3-2006. The Tribunal found force in this argument and dispensed with pre-deposit of duty and penalty.