Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1152 - CESTAT BANGALOREWaiver of pre deposit - Demand of service tax - Manpower recruitment or supply agency service - Held that:- appellant did not reply to the relevant show-cause notice despite many opportunities available to them. They also did not attend any of the several personal hearings offered by the adjudicating authority. Indeed, the indifference of the appellant is writ large on the impugned order - appellant did not pay interest on the service tax and education cesses paid on the retainer fees even though the tax liability was not disputed. It further appears that, to the extent of non-dispute of such tax liability, the appellant has a penal liability also - Appellant diected to make a pre deposit - Decided partly in favour of assessee.
|