2009 (3) TMI 898 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Bangalore ordered waiver of pre-deposit of Service Tax of Rs. 13,18,556/- along with interest for the period from July 2003 to 9th September 2004. The appellants, dealers for M/s. Maruti Udyog Ltd., were not required to pay the demanded amount as evidence showed that M/s. Maruti Udyog Ltd. had already paid Service Tax on the commission received. No coercive action by revenue was allowed till appeal disposal.