2015 (1) TMI 136 - AT - Service Tax

Waiver of pre-deposit of tax - Commercial or Industrial Construction Service - Held that - Trusts are collecting fees for their activities. Thus it is not clear as to whether the trusts are non-profitable organizations - Partial stay granted.

Summary

The Appellate Tribunal CESTAT Chennai ordered the applicant to deposit Rs. 50,000 within six weeks for waiver of pre-deposit of tax amounting to Rs. 2,67,562 along with interest. The applicant provided construction services to trusts collecting fees, leading to uncertainty about their non-profit status.