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2008 (12) TMI 637 - CESTAT NEW DELHIExtract: .......ition on 16-5-05 and the applicant opted registration and paid the tax. Show cause notice was issued on 24-1-08. Prima facie, it is noticed that there was no intention to evade payment of tax. In view of that pre-deposit of tax and penalty is waived till disposal of appeal. 6. Stay application is allowed. (Dictated and Pronounced in the open Court)
Issues involved: Application for waiver of pre-deposit of tax and penalty u/s Service Tax.
Summary: Waiver of Pre-deposit of Tax and Penalty: The applicant, engaged in manufacturing sugar mill machinery, filed for waiver of pre-deposit of tax and penalty. The Revenue had raised a demand for tax for the period July, 2003 to May, 2005, contending that the word "reconditioning" was already included in the definition prior to 16-5-05. The applicant argued that their process constituted reconditioning of old sugar mill rollers, which fell under the definition of "management, maintenance or repair services" u/s Service Tax. The Tribunal noted that the word "reconditioning" was introduced in the definition on 16-5-05, and the applicant had opted for registration and paid the tax accordingly. It was observed that there was no intention to evade tax, and thus, pre-deposit of tax and penalty was waived until the appeal was disposed of. Stay Application: The Tribunal allowed the stay application in this matter. This judgment highlights the Tribunal's consideration of the definition of "reconditioning" u/s Service Tax, the applicant's compliance with registration and tax payment, and the absence of intent to evade tax, leading to the waiver of pre-deposit of tax and penalty until the appeal's disposal.
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