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2009 (9) TMI 736 - AT - Service Tax

The Appellate Tribunal CESTAT CHENNAI allowed the application for waiver of pre-deposit of service tax, interest, and penalty on food supplied free of delivery charges to corporate offices. The waiver was based on Board's Circular No. F. No. 332/82/97-TRU, dated 24-9-1997 and Circular No. 80/10/2004-S.T., dated 17-9-2004. Recovery of the amounts in question was stayed pending the appeal.

 

 

 

 

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