2005 (9) TMI 645 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of Service Tax of Rs. 49,251 to the applicant. The demand was confirmed for Business Auxiliary Service, but the applicant argued exemption under section 65(106) of Finance Act, 1994 for technical testing and analysis related to human beings or animals. The Tribunal found a strong case in favor of the appellants and waived the pre-deposit for the appeal, staying the recovery during the appeal's pendency.