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2008 (12) TMI 347 - CESTAT, AHMEDABADPenalty- the appellants submits that they had stopped payment of service tax on a bona fide belief that they were not required to pay service tax since they were engaged in providing coaching in a foreign language and he points out that they had regularly paying service tax up to 30-9-2004 and only thereafter they had stopped the payments. He also submits that they had submitted cancellation application for service tax. Held that- Accordingly treating the amount of service tax and interest paid as sufficient for the purposes of section 35F, the matter is remanded to Commissioner (Appeals) with a direction to decide the appeal on merit without insisting on any further amount as pre-deposit.
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