2009 (1) TMI 739 - AT - Service Tax

Summary

The appeal was against a service tax demand of Rs. 72,258/- with penalties under Sections 76 and 78 of the Finance Act, 1994. The appellant, a small service provider, agreed to the tax demand but sought relief on penalties. The tribunal directed the appellant to deposit Rs. 75,000/- within 8 weeks as a pre-deposit, with the stay on recovery of balance penalties and interest during the appeal.