2014 (1) TMI 1455 - AT - Service Tax

Waiver of pre deposit - Demand of service tax - Reimbursement charges - Business Auxiliary Services - Held that - appellant has made out a case for the waiver of pre-deposit of the amounts involved as the issue is regarding inclusion of reimbursement charges in the valuation for discharge of service tax liability under the category of Business Auxiliary Services. Application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Following decision of Intercontinental Consultants and Technocrats Pvt. Limited 2012 (12) TMI 150 - DELHI HIGH COURT - Stay granted.

Summary

The Appellate Tribunal CESTAT Ahmedabad granted a stay petition for waiver of pre-deposit of Rs. 1,75,135/- confirmed as service tax, interest, and penalty. The tribunal found that the appellant's case for waiver was valid due to the issue of inclusion of reimbursement charges in the valuation for service tax liability under Business Auxiliary Services. Recovery of the amounts was stayed pending appeal.