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2014 (1) TMI 1371 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - Penalty u/s 77 & 78 - Held that:- goods after processing are returned to the original raw materials supplied by DSP, and the finished product produced from the processed raw materials are cleared on payment of duty, is also not in dispute. We find that the conditions of Notification 8/2005-S.T., dated 1-3-2005 as amended, are satisfied. In these circumstances, the applicants are able to make out a prima facie case for total waiver of pre-deposit. Therefore, the requirement of pre-deposit of all dues adjudged is waived and recovery of the same is stayed during pendency of appeal - Stay granted.
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