2008 (4) TMI 196 - AT - Service Tax

Application for waiver of pre-deposit of duty and penalty - demand was confirmed after denying credit in respect of the service tax paid to the commission agent on the ground that the same cannot be treated as input service - applicant relied upon the definition of input service which include sale promotion in view of above facts and in view of stay order of tribunal in the case of Metro Shoes Pvt. Ltd, stay is granted

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of duty and penalty in a case where service tax credit was denied for commission agent services. The applicant's reliance on a previous Tribunal stay order and the definition of input service supported their case. The pre-deposit was waived, and the stay petition was allowed.