2014 (7) TMI 537 - AT - Service Tax

Waiver of pre-deposit - business support service - Held that - as the applicants are receiving certain amounts regarding registration of motor vehicles sold by them, prima facie the applicants have a strong case in their favour. Therefore, the pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeals - Stay granted.

Summary

The Appellate Tribunal CESTAT MUMBAI waived pre-deposit of dues for the appellants in a case involving business support services related to registration of motor vehicles. The Tribunal considered the activity as not falling under business support services due to the statutory obligation under the Motor Vehicles Act. Pre-deposit of dues was waived, and recovery stayed during the appeals. Stay petitions allowed.