2008 (1) TMI 923 - AT - Service Tax

Waiver of pre-deposit - Held that - Prima facie BSNL has paid service tax which were accepted by the Revenue, therefore, applicants have a strong case in their favour. Therefore, pre-deposit of duty and penalty is waived - petition allowed.

Summary

The Appellate Tribunal CESTAT NEW DELHI heard a case regarding waiver of pre-deposit of &8377;61,473 for service tax on Port & Space charges. The Revenue denied credit, but the applicants argued that BSNL paid service tax accepted by Revenue, so credit cannot be denied. The Tribunal agreed, waived pre-deposit, and allowed the stay petition.