Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 613 - CESTAT, AHMEDABADTechnical Testing and Analysis service - stay for predeposit filed - Held that:- It was submitted by the appellant that regarding payment of Service Tax, they can collect and pay only if they have Budget allocation in their Budget for such expenses, which requires the provisions of Service Tax payment specifically. The funds can then only be released by the Finance Department to them. Considering these facts, and that the appellants had made part payment of an amount of Rs.28,36,051/- the condition of pre-deposit of balance amount of duty and entire amount of penalty is to be dispensed - in favour of assessee.
|