2007 (8) TMI 45 - AT - Service Tax

Demand(service tax) - Revenue contended that appellant had to pay differential service tax on the excess amount recovered by him but appellant contended that they had paid service tax on it - Matter remanded for fresh consideration

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal by remanding the case to the Jurisdictional Commissioner for a fresh decision based on an audit report, providing the appellant with a reasonable opportunity to be heard in their defense. The case involved a waiver of pre-deposit of Service Tax of Rs. 67.82 crores and penalty of Rs. 100/- per day under Section 76 of the Finance Act, 1994.