2015 (6) TMI 829 - AT - Service Tax

Waiver of pre deposit - Sale purchase of SIM cards - Held that - Decisions in the case of Daya Shankar Kailash Chand vs. CCE & ST Lucknow reported in 2013 (6) TMI 340 - CESTAT NEW DELHI CCE Meerut vs. Moradabad Gas Service reported in 2014 (1) TMI 199 - CESTAT NEW DELHI M/s Anand Sales Corporation and others vs. CCE Kanpur Allahabad and Lucknow reported in 2014 (2) TMI 621-CESTAT NEW DELHI and Swastik Traders vs. CST Lucknow reported in 2013 (12) TMI 849 CESTAT NEW DELHI followed - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit in a case involving sale of SIM cards by M/s Bharti Airtel Ltd. The case was remitted back to the Commissioner (Appeals) for decision on merits without requiring any pre-deposit. The Tribunal's decision was based on previous rulings cited in the judgment.