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2009 (7) TMI 153 - CESTAT, CHENNAIApplication for waiver of pre-deposit of penalty - penalty imposed for belated payment of service tax by applicants on “Courier Services” - The period of dispute is Oct.’05 to Mar.’06 - The assessee herein has paid the tax amount prior to the issue of the show-cause notice and interest within a month after the issue of the show-cause notice. - applicants have made out a strong prima facie case for total waiver in the light of Circular No. 137/167/2006-Cx.4, dated 3-10-2007 clarifying that entire proceedings under the Finance Act, 1994 get concluded when the service tax and interest levied within the normal period of limitation are paid within a period of one month from the date of issue of show-cause notice. - Therefore, I waive the pre-deposit of penalty and stay recovery
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