2010 (4) TMI 339 - AT - Service Tax

Support services of business or commerce- The applicants filed this application for waiver of predeposit of service tax of Rs. 9,61,430/- and penalties. Held that- the applicants only given on hire one crane. Therefore, prima-facie, merit in the contention of the applicants and predeposit of amounts of service tax, interest and penalties are waived and recovery of the same is stayed during pendency of the appeal. Stay petition is allowed.

Summary

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant in a service tax dispute. The demand for service tax was contested as the appellant claimed to have provided only a crane on hire, not business support services. The tribunal found merit in the appellant's contention, waived the predeposit of Rs. 9,61,430, and stayed the recovery during the appeal. Stay petition was allowed.