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2014 (12) TMI 708 - AT - Service TaxWaiver of pre-deposit of service tax - business support service - inter unit services between the two units namely M/s. Godrej Industries and M/s. Godrej Consumer Products Ltd. - reimbursement of expenses - Held that:- In the case of J.M. Financial Services Pvt. Ltd. (2013 (7) TMI 151 - CESTAT MUMBAI) and Paramount Communication Ltd. (2013 (3) TMI 134 - CESTAT NEW DELHI) on similar set of facts wherein the expenses incurred by one unit have been recovered from the other unit on sharing basis, it was held that it was not in the nature of business support service. Therefore, following the precedent decision of this Tribunal and in these circumstances, the applicants have made out a strong case for complete waiver of pre-deposit of entire amount of service tax, interest and penalty and the same shall stand waived and recovery thereof stayed during the pendency of the appeal. - Stay granted.
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