2010 (4) TMI 668 - AT - Service Tax

Waiver of pre-deposit - appellant has not discharged the Service tax on the services rendered by GTA for transportation of effluents from the treatment plant to outside the factory premises - cannot be considered as goods, so as to get covered under the purview of GTA service pre-deposit waived

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the appellant's stay petition for waiver of pre-deposit of Tax, Interest, and Penalty. The Tribunal found that the effluents transported by the appellant's factory cannot be considered as goods under GTA service, supporting the waiver application. Recovery of the amounts is stayed pending appeal disposal.