2009 (2) TMI 382 - AT - Service Tax

Penalty- The appellant in this case has prayed for waiver of penalty submitting that tax due and interest has been paid. In the grounds of appeal the appellant has also averred that burden of tax has been borne by the appellant. Ld. Commissioner (Appeals) has granted partial relief to the appellant in first appeal. Held that- the appellant has prayed for leniency submitting that the tax has been paid. Accordingly we allow the appeal waiving the penalty subject to verification of payment of tax.

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of penalty to the appellant as tax due and interest had been paid. The appellant, a self-employed lady, was granted leniency under the "Extraordinary Tax Payer Friendly Scheme". The appeal was allowed subject to verification of tax payment.