2015 (12) TMI 205 - AT - Service Tax

Waiver of pre deposit - Benefit of Notification No. 6/2005-ST - Held that - Appellant has paid an amount of Rs. 2, 15, 732/- and also deposited penalty of Rs. 1, 43, 522/- and also that the amount of Rs. 1, 91, 194/- is being disputed as the appellant is claiming to be eligible for SSI exemption under Notification No. 6/2005-ST - appellant has made out a good case for waiver of any further pre-deposit and we order accordingly staying recovery of the impugned liability during the pendency of the appeal. - Stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI issued a stay order against a service tax demand of Rs. 4,32,486, confirming the appellant's payment of Rs. 2,15,732 and disputing the remaining amount of Rs. 1,91,194 under Notification No. 6/2005-ST. The tribunal waived further pre-deposit and stayed recovery of the liability during the appeal.