2013 (12) TMI 851 - AT - Service Tax

Waiver of pre-deposit of demand - Payment of education cess - Notification 41/2007 - Board Circular No. 134/3/2011-S.T., dated 8-4-2011 - Held that - applicants have made out a case for 100% waiver of pre-deposit. Accordingly, we waive the requirement of pre-deposit of education cess demanded as per the impugned order and stay recovery thereof during the pendency of the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT Mumbai allowed the application for condonation of delay in Appeals ST/307 & 308/2011. The applicants, exporters paying service tax, sought waiver of pre-deposit of education cess, which had already been refunded to them. Relying on a Board Circular, the Tribunal granted 100% waiver of pre-deposit of education cess and stayed recovery during the appeal.