2008 (2) TMI 299 - AT - Service Tax

Applicants are re-treading old and used tyres - Contention of the revenue is that impugned services includes re-conditioning so appellants are providing service of maintenance and repair under section 65 - Tribunal has already granted stay in appellants another case. In view of the earlier stay order, pre-deposit of service tax in the present case is also waived

Summary

The Appellate Tribunal CESTAT, New Delhi heard the appeal filed by the appellants and condoned the delay in filing the appeals. Stay was granted for waiver of pre-deposit of service tax as the Tribunal had already granted stay in another case of the appellants. The revenue's appeal against the same impugned order was also listed along with the present appeals.