2012 (3) TMI 444 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Ahmedabad granted a stay petition for waiver of pre-deposit of &8377;29,040/- interest and penalty under Sections 76, 77 & 78 of the Finance Act, 1994. The appellant received commission from abroad and locally, leading to a service tax demand. The tribunal found the appellant may be eligible for exemption under Notification No. 6/2005-S.T. and allowed the waiver of pre-deposit and stay on recovery pending appeal.