2013 (12) TMI 849 - AT - Service Tax

Waiver of pre-deposit of service tax, interest and penalty - Business auxiliary service - Applicant is selling rechargeable coupons, SIM Card of BSNL - Held that - applicants are purchasing and selling rechargeable coupons, SIM card of BSNL, therefore, we find that prima facie, the applicants have made out a strong case for waiver of pre-deposit of the dues. Therefore, the pre-deposit of the dues is waived and recovery of the same is stayed during pendency of the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of service tax amounting to Rs. 53,77,165/-, interest, and penalty to the applicant, who sells rechargeable coupons and SIM cards of BSNL. The tribunal found a strong case for waiver based on previous Stay Order No. ST/434/2011. Recovery of dues is stayed during the appeal.