2001 (6) TMI 2 - AT - Service Tax

Summary

The Appellate Tribunal CEGAT, New Delhi considered the waiver of pre-deposit of service tax amounting to Rs. 493.19 lacs and penalty of Rs. 88,300 imposed on M/s. India Trade Promotion Organisation. The Tribunal decided to remand the matter to the Commissioner (Appeals) for hearing on merit, as the appeal was against the Commissioner's order. The recovery of the service tax and penalty was stayed during the appeal process.