2008 (6) TMI 99 - AT - Service Tax

Application for waiver of pre-deposit - Benefit of notification No. 32/2004-ST. was denied to the applicants on the ground that necessary declaration was not given on the consignment note. Declaration as required under notification was filed on yearly basis supported by Chartered Engineer certificate. In view of this pre-deposit of amount of Service tax is waived for hearing of the appeal. Stay petition is allowed.

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of Service tax amounting to Rs. 4,27,166/- for the appeal. The applicants were denied the benefit of a specific notification due to a missing declaration on the consignment note, which was later rectified. The stay petition was allowed, and the appeal was listed along with another appeal involving a common issue.