2015 (12) TMI 438 - AT - Service Tax

Waiver of pre deposit - Business Support Service - Held that - for the previous period the demands were also confirmed on the same ground which was subject matter of appeal 2014 (6) TMI 731 - CESTAT MUMBAI set aside the demands. - present demand is set aside after waiving the pre-deposit of the dues. - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Mumbai allowed the appeal and stay petition, setting aside the demand for waiver of pre-deposit of service tax of Rs. 71,02,197/-, interest, and penalty. The demand was confirmed for providing Business Support Service to M/s Kolhapur Sugar Mills Ltd, but previous demands on the same ground were set aside in a prior Tribunal order.