2015 (1) TMI 139 - AT - Service Tax

Waiver of pre deposit - Commercial or industrial construction service - Held that - As a corollary of the ratio of judgment of the Karnataka High Court in ACC Limited 2011 (8) TMI 1037 - KARNATAKA HIGH COURT prima facie Service Tax on that activity which constitutes sale is not liable to Service Tax. Waiver of pre-deposit and stay all further proceedings pursuant to the impugned order pending the appeal is granted. - Stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that the levy of Service Tax, interest, and penalty in a case was contrary to the law declared by the Karnataka High Court. The Tribunal granted waiver of pre-deposit and stayed further proceedings pending appeal.