2010 (7) TMI 552 - AT - Service Tax

Waiver of pre-deposit - Business auxiliary service - Show cause notice framed charge that the service provided by the appellant is chargeable to tax as commission agent, adjudication ended holding that business auxiliary service was provided - Prima facie the appellant appears to be a small service provider and the classification of the services being in question as well as legal plea that the adjudication has travelled beyond the show cause notice - Hence waive the pre-deposit.

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, granting them pre-deposit dispensation during the appeal process. The appellant, acting on behalf of Indo British Petroleum Ltd., was charged for providing business auxiliary services, which was beyond the scope of the show cause notice. The appellant claimed entitlement to S.S.I. exemption benefit. The order of authority was supported by the Departmental Representative.