2010 (1) TMI 622 - AT - Service Tax

Waiver of pre-deposit - The activity engaged by the appellant is purchasing and selling the products of a company - Whether the said activity would fall under Business Auxiliary Service or otherwise - All the legal submission made by both sides can be gone into detail at the time of final hearing - At this juncture, we find that the deposit of entire amount of service tax as confirmed by the adjudicating authority is enough to hear and dispose the appeal - Accordingly, application for waiver of pre-deposit of balance amounts involved is allowed and recovery.

Summary

The stay petition for waiver of pre-deposit of Service Tax, Interest, and Penalties was filed. The appellant challenged the liability of service tax for purchasing and selling goods. The entire service tax amount was deposited. The Tribunal allowed the waiver of pre-deposit for the balance amounts involved and stayed the recovery until the appeal's disposal.