2015 (1) TMI 343 - AT - Service Tax

Waiver of pre deposit - Held that - Question that the appellant rendering any service to M/s. SABMiller Breweries Pvt. Ltd. does not arise as there cannot be any service to self, which can be taxed. In this connection, he relies on the decision of the Tribunal in the case of ITC Hotels Ltd. - 2011 (9) TMI 837 - CESTAT, NEWDELHI , wherein it was held that once the companies are amalgamated and they become one entity, the question of rendering any service would not arise. Appellant has made out a strong case for waiver of pre-deposit of dues adjudged against them. Accordingly, we grant waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during pendency of the appeal. - Stay granted.

Summary

The appeal was made against Order-in-Appeal No. AV(246)179/2012 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Aurangabad. The appellant, M/s. SKOL Breweries Ltd., was allowed to merge with M/s. SABMiller Breweries Pvt. Ltd. by the Bombay High Court. The Tribunal granted waiver from pre-deposit of dues and stayed recovery during the appeal. The appeal was tagged with other appeals for final hearing.