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2009 (1) TMI 177 - CESTAT, CHENNAIBusiness Auxiliary Services - The appellants undertook ‘dressing and assembly of tabular knitting pins and accessories’ using inputs supplied by the principal Needle Industries (India) Pvt. Ltd. Nilgiris. At the instance of the department, the appellants paid the entire amount of service tax of Rs. 10,036 along with interest for the delay in payment, tentatively held to be due on the activity. The original authority imposed equal amount of penalty both under sections 76 and 78 of the Act while confirming the demand. The impugned order in appeal has been passed for failure of the appellants to make pre-deposit ordered by the Commissioner (Appeals). He had directed the appellants to pay an amount of Rs. 10,058 for hearing their appeal - As the appellants had paid the entire service tax and interest for the delay in its payment, in the normal course, the appeal should have been heard without insisting on pre-deposit of the penalties imposed. Case Remanded
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