2006 (8) TMI 694 - AT - Service Tax

Summary

The Municipal Corporation of Delhi challenged the order of Commissioner confirming the demand and recovery of Service Tax amounting to Rs. 45,73,771/-, along with penalties under Sections 75, 76, and 77. The Tribunal found that the decision to invoke the extended period for proceedings was not based on material evidence and granted interim stay of the order without any pre-deposit condition. (Case citation: 2006 (8) TMI 694 - CESTAT NEW DELHI)