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2014 (1) TMI 1099 - CESTAT AHMEDABADWaiver of pre deposit - service tax liability - Management Consultancy Service and Goods Transport Agency service - services of implementing of Micro Irrigation system in the State of Gujarat - Held that:- appellant is a nodal agency for implementation of Micro Irrigation system by the Government of Gujarat. We also find that the said system is centrally sponsored scheme. If that be so, Board’s Circular clearly clarifies that there is no rendering of services for implementation of such centrally sponsored schemes. In our view, the appellants have made out a prima facie case for waiver of the amounts involved. Accordingly, we allow the application for waiver of pre-deposit of the amounts involved and stay the recovery thereof till the disposal of appeal - Stay granted.
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