2012 (12) TMI 907 - AT - Service Tax

Waiver of pre-deposit - Service tax, interest and penalty - Demand made on the ground that applicants are undertaking the road repairs which is a taxable service - Held that - The repair of roads are exempted from payment of service tax with retrospective effect vide Section 143 of the Finance Act, 2012. Therefore, order is set aside and the appeal decides in favour of assessee

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the appeal for waiver of pre-deposit of service tax, interest, and penalty for road repair services as they are exempted from service tax with retrospective effect under Section 143 of the Finance Act, 2012. The impugned order was set aside, and recovery of dues was stayed during the appeal.