2013 (12) TMI 786 - AT - Service Tax

Waiver of pre-deposit of Service Tax, interest and penalty - Interior decorator service - Service provided on the basis of clients design and drawing provided - Held that - applicants are undertaking only manufacture and sales of furniture and fixtures as per the design and drawing provided by its customers, therefore, prima facie the applicant has a case in their favour. Pre-deposit of the amount of service tax, interest and penalty is therefore waived and recovery thereof stayed during the pendency of the appeal - Stay granted.

Summary

The applicant filed for waiver of pre-deposit of Service Tax. The demand was confirmed for providing interior decorator service. Applicant argued they only do sales and manufacture of furniture/fixtures based on client designs. Tribunal found in favor of the applicant, waiving pre-deposit and staying recovery during appeal. Stay Petition allowed.