2015 (1) TMI 278 - AT - Service Tax

Waiver of pre deposit - Service or manufacture - Held that - Levy of Service Tax for the activity of designing, engineering and development of dies/tools, prima facie appears to be erroneously categorised as service instead of manufacture. We therefore grant waiver of pre-deposit in full and stay all further proceedings pursuant to the adjudication order as confirmed by the appellate Commissioner, during pendency of the appeal. No coercive steps shall be taken for recovery of the assessed demand, pending disposal of the appeal. - Stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit and stayed further proceedings regarding the levy of Service Tax on designing, engineering, and development of dies/tools. No coercive steps for recovery of demand will be taken pending appeal.