Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 1114 - CESTAT, NEWDELHIPenalty - Manpower supply and construction service - The Appellant is providing the service of manpower supply and construction service to National Mineral Development Corporation Ltd.- The Counsel submits that The Appellant has already paid Rs.5,13,216/- and also submits that The Appellant has not been able to recover the Service tax from NMDC and, therefore, the Appellant paid the tax amount from its realisation - Held that:- As the appellant has already deposited the duty amount involved though it could not realise this amount from the receiver of service - The question whether it is eligible for waiver of penalty is to be considered during final hearing - But in the facts and circumstances of the case, find it proper to waive the rest of the demand during the pendency of the appeal.
|