2011 (2) TMI 1135 - AT - Service Tax

Waiver of pre-deposit - Held that - Looking into the show cause notice it is unable to comprehend, what was the nature of activity carried out by the appellant that has called for levy. When we are prevented to notice that proper adjudication was done, there shall be waiver of requirement of pre-deposit, during pendency of the appeal.

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, stating that the adjudication was erroneously completed without proper disclosure of premises. The order lacked clarity on the taxable activities, leading to a waiver of pre-deposit requirement during the appeal.