2014 (2) TMI 145 - AT - Service Tax

Waiver of pre deposit - Renting of immovable property service - Address of the property for which they have availed services is not entered to registration certificate - Held that - It can be seen at the final hearing whether this premise are required to be entered in the registration certificate or not. Prima facie I am of the view that stay can be granted to them. Accordingly, I waive the requirement of pre-deposit of disputed amount and stay recovery thereof during the pendency of the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT Mumbai granted stay on recovery of disputed amount as the applicant availed renting of immovable property service and paid service tax, despite the address not being on the registration certificate. Pre-deposit requirement waived during appeal.