2014 (7) TMI 283 - AT - Service Tax

Waiver of pre-deposit of the service tax, interest and penalty - Renting of immovable property service - whether security deposit amount is taxable - Held that - There is no evidence on record to show that the security deposit had influenced the rent received - pre-deposit of dues is waived and recovery thereof stayed for hearing the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT MUMBAI heard a case where the applicant sought waiver of pre-deposit of service tax, interest, and penalty. The Tribunal waived the pre-deposit of dues and stayed recovery for hearing the appeal based on a previous stay order. The appeal was directed to be listed for regular hearing on a specific date.