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2013 (10) TMI 1156 - AT - Service TaxAuthorised Service Station – belated deposit of service tax - Wrong Accounting Heads - Interest and Penalty – Waiver of Pre-deposit - Held that:- The service tax amount had been deposited by the appellants but by mistake it was deposited in the wrong head and the assessee code was also wrongly mentioned - Similarly, for the period July 2005 to December 2010, the service tax amount pertaining to the period has been deposited by the appellant after the due dates and also service tax returns are filed after the due dates - Prima facie, the appellant does not have a strong case for complete waiver of pre deposit - the appellant was directed to pay the interest amount - there shall be a stay against the recovery of penalty and the late fee amount till the disposal of the appeal – partial Stay granted.
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