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2015 (2) TMI 841 - CESTAT CHENNAIWaiver of pre deposit - Transportation of Goods by Road Service - Held that:- Applicant had not produced the Reconciliation Statement before the Adjudicating Authority. We find some force in the submission of the learned Advocate and the difference will be ascertained after verification of accounts in depth which was not done. It shall be looked into at the time of appeal hearing. In view of that, the applicant failed to make out a strong prima facie case for waiver of pre-deposit of the entire amount of tax along with interest and penalty. The learned Advocate submits that the matter should be remanded as the Adjudicating authority had not considered the Reconciliation Statement of Accounts, which will be evident from the CD. Therefore, we direct the applicant to pre-deposit a sum of ₹ 50,00,000 within a period of eight weeks. Upon deposit of the said amount, pre-deposit of balance amount of tax along with interest and penalty would be waived. Both sides are at liberty to mention at the time of stay compliance for disposal of the appeal - Partial stay granted.
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