2016 (6) TMI 1117 - AT - Service Tax

Recovery of tax interest and penalty waiver of pre-deposit reference to Tribunal Stay order in the case of Indian School of Business on identical issue No. 20771/2014 dated 21-03-2014 Held that - the appellant does have a prima facie case for waiver of pre deposit. Therefore stay of recovery granted till disposal of the appeal application disposed off decided against appellant.

Summary

The appellant filed stay applications against an order confirming service tax demand, interest, and penalty. The appellant cited a Tribunal Stay order in a similar case and argued that their service tax liability was only for a specific period. The Tribunal granted stay of recovery until the appeal is disposed of.