2015 (1) TMI 1196 - AT - Service Tax

Waiver of pre deposit - Classification of service - Held that - Considering that the issue is on the classification dispute of taxing entry involving interpretation of law, there shall be waiver of predeposit and stay of recovery thereof during pendency of appeal. - Stay granted.

Summary

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, allowing waiver of predeposit and stay of recovery during the appeal process due to a classification dispute regarding service tax liability for Information Technology Service prior to 16.5.2008. Service tax demand of Rs. 83,41,013/- with Rs. 14,99,688/- already deposited by the appellant.