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2014 (7) TMI 237 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - Penalty u/s 76, 77 & 78 - Mining services - Held that:- appellant submits that for the period after 1/6/2007, they have discharged service tax on mining services. The amount now stated by the Ld. Special Counsel has not been mentioned anywhere in the impugned order. Therefore, at this stage it is difficult to ascertain the correct figure of liability and on account of service tax on Mining after 01/06/2007. This Tribunal before 01/06/2007, on similar circumstances, has allowed the stay application in other cases. In the result, the offer of ₹ 1.00 crore against the now calculated liability of ₹ 1.40 crores, by the Revenue, seems to be reasonable - stay granted partly.
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