2015 (1) TMI 381 - AT - Service Tax

Waiver of pre-deposit of Service Tax - activity of making Garments on Hangers - Held that - prima facie the activity undertaken by the applicant does not cover under Business Auxiliary Service . In this view of the discussion the applicant has made out a case for waiver of pre-deposit. We therefore waive the requirement of pre-deposit of Service Tax interest and penalty imposed under the Finance Act 1994 and stay demand thereof during pendency of the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT Mumbai granted waiver of pre-deposit of Service Tax amounting to Rs. 4,09,878 for an applicant engaged in making 'Garments on Hangers'. The Tribunal found that the activity did not fall under 'Business Auxiliary Service' as classified by the Revenue, and thus waived the pre-deposit requirement, interest, and penalty during the appeal's pendency.