2012 (6) TMI 691 - AT - Service Tax

Waiver of pre-deposit of service tax relevant date - refund alleged to be erroneously refunded to the assessees Held that - date when payment for services exported was received was the relevant date. assessees have made out a case for unconditional waiver and accordingly dispense with pre-deposit of tax and interest.-

Summary

The Appellate Tribunal CESTAT, Chennai granted unconditional waiver of pre-deposit of service tax of Rs.1,56,471/- due to a refund error, citing a relevant Tribunal decision. Recovery of tax and interest stayed pending appeal. (Citation: 2012 (6) TMI 691 - CESTAT, CHENNAI)