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2015 (7) TMI 674 - AT - Service TaxWaiver of pre deposit - Penalty u/s 78 - Held that:- Applicant has deposited the entire amount of Service Tax. The applicability of penal provisions whether resulting out of suppression of facts relating to collection of service tax and non-deposit with the Government, would be examined at the time of disposal of the appeal. At this stage, the offer to deposit ₹ 10.00 Lakhs seems to be reasonable. Consequently, the applicant is directed to deposit ₹ 10.00 Lakhs within a period of eight weeks from today and on deposit of the said amount, balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal. - Stay granted.
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