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2013 (10) TMI 812 - CESTAT NEW DELHISaty application - Waiver of pre deposit - Held that:- Tribunal not inclined to grant total waiver of the pre-deposit of penalty imposed under Section of the Act since the petitioner had collected service tax from its service recipients but failed to remit the same to the credit of Revenue - Accordingly, we grant waiver of pre-deposit of penalty and stay all further proceedings pursuant to the adjudication order on the condition that petitioner remits the balance service tax liability assessed plus interest thereon, and in addition remits 25% of the penalty assessed under Section 78 of the Act, within four weeks from today and reports compliance on 16.9.2013. In default, there shall be failure of pre-deposit and consequently the appeal shall stand dismissed.
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