2013 (11) TMI 648 - AT - Service Tax

Waiver of pre deposit - Demand confirmed under the Site Formation and Clearance Service - Applicants are only undertaken the activity of removing the jungle and bushes inside the building area and received labour charges - Held that - As per the work order the applicants had undertaken the activity of removal of bushes etc. inside the building. Therefore, prima facie, we find that applicant had made out strong case, therefore the pre-deposit of dues are waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT Mumbai granted waiver of pre-deposit of Service Tax amount of Rs.25,02,270/-, interest, and penalty for the appellant in a case related to Site Formation and Clearance Service. The tribunal found that the applicant's activity of removing bushes inside a building area did not constitute site formation clearance, based on the work order provided. The tribunal allowed the stay petition, waiving the pre-deposit of dues during the appeal process.