2011 (1) TMI 219 - AT - Service Tax

Waiver of pre-deposit - Commercial concern or not - The assessee who has been held to be a commercial concern engaged in rendering services in the field of architecture - The assessee is a society registered under the Societies Registration Act, 1860 and one of the objectives of their association is to protect the heritage of Puducherry by raising public awareness for preservation of historical buildings etc - Prima facie, assessee is not a commercial concern as it is not profit oriented and the fact that the applicant collect charges from banks, individuals, hotels, consulates etc. is not prima facie sufficient to hold that it is a co mmercial concern - The assessee has made out a prima facie case for waiver on merits - Hence waive pre-deposit and stay recovery

Summary

The Appellate Tribunal CESTAT, Chennai heard an application for waiver of pre-deposit of service tax on an assessee engaged in architecture services. The assessee, a society registered under the Societies Registration Act, was considered not a commercial concern as it was not profit-oriented. The Tribunal waived the pre-deposit and stayed the recovery pending appeal. (2011 (1) TMI 219 - CESTAT, CHENNAI)