2008 (8) TMI 245 - AT - Service Tax

Erection Commissioning and Installation - appellant has already paid Rs. 63 lakhs out an amount of Rs. 64 lakhs - amount of Rs. 3.38 lakhs appropriated towards interest - In view of the liabilities found against the appellant and the payment of most of the amount of tax and interest confirmed we grant waiver of pre-deposit and stay of recovery in respect of the penalty amount and the balance amount of tax as per the impugned order till final disposal of the appeal

Summary

The judgment by Appellate Tribunal CESTAT CHENNAI in 2008 confirms demand of service tax from the appellant for 'Erection, Commissioning and Installation Service' rendered during April to August 2007. The appellant has paid most of the demanded amount, with an interest of Rs. 3.38 lakhs due. Penalty under Section 76 of the Finance Act, 1994 was imposed. The tribunal grants waiver of pre-deposit and stay of recovery for penalty and the remaining tax amount until final disposal of the appeal.