2009 (5) TMI 835 - AT - Service Tax

Builders - taxability - waiver of pre-deposit - Held that - the applicants are not liable to pay any Service Tax on their activity, as the applicants are builders. Further, when the liability itself is not sustainable, Revenue has demanded differential service tax by including the value of the land, which is not sustainable - demand of pre-deposit stayed.

Summary

The Appellate Tribunal CESTAT Bangalore ordered waiver of pre-deposit for Service Tax, Education Cess, interest, and penalties. Revenue cannot take coercive measures until appeal disposal. Stay order remains even after 180 days.