2007 (8) TMI 77 - AT - Service Tax

Applicant contended that prior to the introduction of Section 66A with effect from 18-04-06, when there is no provision of levy of service tax in respect to service provided by overseas agent outside India pre-deposit waived and recovery thereof stayed

Summary

The applicant filed for waiver of pre-deposit of Service Tax and penalties amounting to Rs. 39,841. The demand is for service provided by an overseas agent before 31-3-2005. The applicant argued that prior to Section 66A introduced on 18-4-2006, there was no provision to levy Service Tax on such services. CESTAT granted waiver based on an earlier stay order on a similar issue. The stay petition was allowed, and the appeal was listed with Appeal No. ST/353/2007.