2015 (1) TMI 414 - AT - Service Tax

Waiver of pre dpeosit - maintenance management and repair service - Held that - As the issue appears to be covered by the earlier order of this Tribunal in 2014 (11) TMI 311 - CESTAT MUMBAI where in the appellant s own case this Tribunal was pleased to hold that Service Tax is not leviable in similar facts and circumstances. In this view of the matter we grant waiver from pre-deposit of the amount of tax and penalty and stay recovery thereof during pendency of the appeal - Stay granted.

Summary

The appellate tribunal condoned a one-day delay in filing the appeal and allowed the COD application. The stay application by M/s Maharashtra Industrial Development Corporation against a tax order was granted, with waiver from pre-deposit of tax and penalty during the appeal's pendency. Final hearing was scheduled for 17.12.2014.