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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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