2011 (7) TMI 819 - AT - Service Tax

Waiver of pre-deposit - business auxiliary service - Held that as applicants are only undertaking processing of goods which is not covered under the scope of business auxiliary service during the period in dispute - Decided in favor of the assessee

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit for Service tax of Rs. 1,36,062/- and penalties to the applicant. The demand was confirmed for providing 'business auxiliary service', but the applicant argued they were only processing goods, not covered under the service during the relevant period. The Tribunal found in favor of the applicant, waiving the pre-deposit of dues and staying recovery during the appeal. Stay petitions were allowed.