2008 (2) TMI 294 - AT - Service Tax

Applicant receiving service of commission agents outside India in view of decision of Tribunal in the case of VMT Spg. Co. Ltd. v. CCE held that provisions for payment of tax on such commission came only w.e.f. 1-4-2006 and the dispute relates to the period prior to that period i.e. 16-1-2005 stay of recovery of tax was granted - applicant has made out a prima facie case for waiver of pre-deposit of tax and penalty

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of tax and penalty for an applicant receiving service of commission agents outside India. The Tribunal considered a similar case and waived pre-deposit as the issue related to a period prior to the enforcement of tax provisions. Pre-deposit of tax and penalty were waived till the appeal's disposal. The application was allowed.