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2015 (1) TMI 905 - HC - Service TaxWaiver of pre deposit - Held that:- Though the position as canvassed by the learned standing counsel for the respondent is unassailable, still, fact remains that, in so far as this case is concerned, Annexure D order passed by the adjudicating officer demands an amount of ₹ 11,61,898/- towards service tax, ₹ 23,237/- towards education cess and ₹ 8,500/- towards secondary and higher education cess . An equal amount is also levied as penalty under Section 78 of the Finance Act, 1994. - direction requiring the appellant to remit an amount of ₹ 8 ,00,000 /- is too onerous. Therefore, we reduce the amount as ordered by the Tribunal and direct that the appellant shall deposit an amount of ₹ 5,00,000 within two weeks - Partial stay granted.
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