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2015 (10) TMI 2152 - AT - Service TaxWaiver of Pre-deposit of penalty under Section 77 & 78 of Finance Act, 1994 – Petitioner contends that service tax liability was discharged before the issue of SCN and there was no intention whatsoever to evade payment of Service Tax – Further contends that there was a misunderstanding of the conditions mentioned in the contract on payment of Service Tax leading to a delay in payment of the same and offers to make some payment at this stage – Held That:- Deposit of certain amount at this stage seems reasonable and same would waive balance dues and its recovery stayed during the pendency of the Appeal – Stay granted conditionally.
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