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2017 (9) TMI 1121 - AT - Service TaxWaiver of pre-deposit - Commercial training and Coaching services - Held that: - for the earlier period for the said activity, this Tribunal in the case of Mem Worldwide Private Limited Versus Commr. of C. Ex. & S.T., Rohtak [2014 (8) TMI 1097 - CESTAT NEW DELHI], prima facie has taken view that the service tax is not payable by the applicant under the said category - As this Tribunal has taken a view that the demand is not sustainable against the applicant, therefore, the requirement of pre-deposit of demand of service tax, interest and penalty and stay recovery during the pendency of the appeal waived - appeal allowed.
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