2014 (6) TMI 166 - AT - Service Tax

Receipt of commission - Business Auxiliary Service - activity of preparing Octroi form and depositing the same before the authorities for their clients - Held that - activity undertaken by the applicant is not covered under Business Auxiliary Services, therefore, the applicant has made out a case for total waiver of service tax, interest and penalties. Accordingly, we waive the requirement of pre-deposit of service tax, interest and penalty and recovery thereof stayed during tine pendency of the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT Mumbai ruled in favor of the applicant, waiving the service tax, interest, and penalties imposed on them for preparing Octroi forms. The activity was found not to fall under Business Auxiliary Services category. Recovery of dues stayed during the appeal process.