2014 (1) TMI 406 - AT - Service Tax

Waiver of pre-deposit - Held that - applicant relied upon the Board Circular No. 134/3/2011-S.T., dated 8-4-2011 where it has been directed that field formations are not to initiate proceedings to recover the Education Cess, where whole of Service Tax stands exempted under the notification. In view of the above Board circular, prima facie we find that the applicant has a strong case in their favour. Therefore the pre-deposit of the amount of demand is waived and recovery is stayed during the pendency of the appeal - Stay granted.

Summary

The appellate tribunal in Mumbai allowed condonation of delay in filing supplementary appeals and granted waiver of pre-deposit for Education Cess recovery based on a Board Circular. Stay on recovery during appeal pendency was also approved. (Case Citation: 2014 (1) TMI 406 - CESTAT MUMBAI)